Before issuing a certificate, each episode in a series has to be looked at separately to determine whether or not it meets the accreditation requirements as set out in section 9300 of the Regulations. However, we will accept one Form T1177, Claiming a Film or Video Production Services Tax Credit for all episodes in a series where each episode is an accredited production.

The PSTC may be assigned to lenders as security. This is provided for under subsections 220(6) and (7) of the Act. The assignment of the PSTC does not affect legal rights of set-off in our favour. In other words, we have no obligation to the assignee, and the assignee's rights are subject to our legal rights of set-off. Even if an assignment has been made, we will continue to issue the refund cheque in the name of the eligible production corporation.

If we receive a written request, we may send a refund cheque to an address (C/O address) other than your regular mailing address. Forward such requests with your T2 return, or directly to Corporation Services at your tax centre. When requesting this service, please ensure that you clearly state that only your refund cheque is to be sent to another address. Otherwise, we will send all correspondence to the C/O address.

No. The PSTC legislation provides that where a corporation has claimed a CPTC in respect of a production, no claim may be made to obtain the PSTC for the same production.

No. Because the PSTC is a refundable credit, it must be claimed on a yearly basis. For example, if the corporation did not claim the PSTC in a previous year, its qualified Canadian labour expenditure for the following year will have to be reduced by an amount representing the qualified Canadian labour expenditure for all previous tax years, even though the corporation has not claimed any PSTC for a previous year. As a result, the eligible production corporation must file a complete claim for each year to obtain the full PSTC on the production.

If your PSTC claim is selected for an audit, we may ask for the following supporting documentation:

• the corporation’s books and records;
• agreements between the Eligible Production Corporation (EPC) or any other related corporations and Telefilm Canada, Société de développement des entreprises culturelles, financial institutions, and any other agency about financing and distribution of the production;
• agreements between actors, producers, directors, and other persons and the EPC;
• the minute book of the EPC and any related corporations; and
• any other documents that may be needed to support your claim.