Saskatchewan film employment tax credit

The Minister of Tourism, Parks, Culture and Sport of Saskatchewan will issue a certificate to a corporation that produces an eligible film in the province.

The amount of the credit is equal to 45% of eligible salaries. Eligible salaries are limited to 50% of the total production cost of the eligible film.

An additional 5% credit for salaries of Saskatchewan residents, when hired in 6 out of 10 key positions in films with budgets of 3 million dollars or more, is also available.

An eligible corporation, located more than 40 kilometres from Saskatoon or Regina, can apply for an additional credit equal to 5% of the total production cost for the eligible film.

This credit is fully refundable, but must first be applied against total taxes payable. There are no carry-back or carry-forward provisions.

Claiming the credit

On line 643 of Schedule 5, Tax Calculation Supplementary - Corporations, enter the amount of the credit you are claiming in the current year.

If there is only one certificate, enter the certificate number on line 860.

If there is more than one certificate, complete Schedule 410, Additional Certificate Numbers for the Saskatchewan Film Employment Tax Credit.

Supporting documents - To claim the credit, file the original or a copy of the eligibility certificate (or certificates) with your return.

Forms and publications

• Schedule 410, Additional Certificate Numbers for the Saskatchewan Film Employment Tax Credit
• Schedule 5, Tax Calculation Supplementary - Corporations

Government partners

• Saskatchewan (provincial site)