New Brunswick Film Tax Credit

New Brunswick Production Incentive

New Brunswick's current official program provides financial assistance for the production phase of film, television, and media projects, with options for labour-based or spending incentives. Eligible applicants are New Brunswick companies with a permanent establishment in the province and with at least 50 percent of shareholders who are New Brunswick residents.

Program Scope

• Financial assistance for film, television, and media productions
• Labour-based and spending incentive options available
• Eligible applicants: New Brunswick companies with permanent provincial establishment and at least 50% New Brunswick resident shareholders
• Program details and current guidelines published through the Arts Culture NB Portal

Current Program Status

The province's current official presentation is broader and less formula-specific than the older New Brunswick Film Tax Credit regime. The official page emphasizes supporting quality film, television, and new media products, fostering industry stability, leveraging development, and supporting jobs, external investment, GDP contribution, and tax revenue.

Notes for Producers

New Brunswick is best understood at present as a provincially administered production-support program with labour-based and spending-based incentive options, but with current details governed through the province's live program-guideline process rather than a simple public one-page percentage chart.

It is an active support jurisdiction, but one where the exact current economics need to be checked against the applicable guideline round rather than assumed from legacy tax-credit references alone. Producers should contact the New Brunswick Film Office or access the Arts Culture NB Portal directly to confirm current rates and available funding before modeling the incentive into a production budget.

Frequently Asked Questions

What is the New Brunswick film tax credit?

New Brunswick offers a 25-40% (All-Spend 25-30% or Labour-Based up to 40%) tax credit, structured as a Refundable Tax Credit, with an annual program cap of Subject to annual program budget. The program is designed to attract film and television productions by offsetting a portion of qualifying local expenditures.

How much is the New Brunswick film tax credit?

The New Brunswick tax credit is 25-40% (All-Spend 25-30% or Labour-Based up to 40%), structured as a Refundable Tax Credit. The exact rate your production qualifies for may depend on factors such as local hiring, filming location, and production type.

What is the minimum spend to qualify for the New Brunswick film tax credit?

Productions must meet a minimum spend threshold of CAD 100,000 in New Brunswick to be eligible. Spend typically includes below-the-line costs incurred within the region, though qualifying criteria vary by program — consult the local film office for the full eligibility rules.

Is there a cap on the New Brunswick film tax credit?

Yes. The New Brunswick program has a program-wide cap of Subject to annual program budget and a per-project cap of None specified. Productions should apply early, as allocations can be limited.

How do I apply for the New Brunswick film tax credit?

Productions typically apply through the New Brunswick film office or the relevant government agency. Applications are generally submitted before principal photography begins, with final certification issued after production is complete and qualified spend is audited. Check the official film office website for current application guidelines, deadlines, and required documentation.