Form T1131 "Canadian Film or Video Production Tax Credit (2018 and Later Tax Years)" - Canada

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Clear Data
Protected B
when completed
Code 1801
Canadian Film or Video Production Tax Credit
(2018 and later tax years)
Tax year-end
Corporation's name
Business number
Year
Month
Day
Use this form to claim a tax credit for qualified labour expenditures of a qualified corporation. The corporation
Do not use this area
must have incurred the expenditures for a production that the Minister of Canadian Heritage certified as a
047
Code number
Canadian film or video production.
To claim this credit, include the following with your T2 Corporation Income Tax Return for the tax year:
– Canadian Film or Video Production Certificate "A" (or a copy) issued by the Canadian Audio-Visual Certification Office (CAVCO)
– if applicable, the certificate of completion "B" (or a copy) issued by CAVCO and a copy of the audited statement of production costs and accompanying
notes provided to CAVCO, and
– a completed copy of this form for each film or video production. For television series or a collection of films, each of the episodes in the series or each of
the films in the collection is considered a separate production. However, we will accept one form for all the episodes in the same series that are certified
Canadian film or video productions.
For information on claiming this tax credit, go to
canada.ca/taxes-film
or refer to guide RC4164,
Canadian Film or Video Production Tax Credit – Guide to Form T1131.
Part 1 – Contact Information
151
153
Name of person to contact for more information
Telephone number including area code
Part 2 – Identifying the Canadian film or video production
301
302
Title of production
Date principal photography began
Year
Month
Day
303
304
CAVCO reference number
CAVCO certificate number
PCH
311
Yes
No
Is the production a Canadian co-production involving only qualified corporations? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
312
Yes
No
Is the production a treaty co-production? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
313
Yes
No
Is the production co-owned by a prescribed person? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 3 – Eligibility
1. Were the activities of the corporation primarily the carrying on of a Canadian film or video production business
330
Yes
No
through a permanent establishment in Canada? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
335
Yes
No
2. Was all or part of the corporation's taxable income exempt from Part I tax at any time in the tax year? . . . . . . . . . . . . .
3. Was the corporation at any time in the tax year controlled directly or indirectly in any way by one or more persons,
340
Yes
No
all or part of whose taxable income was exempt from Part I tax? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
345
Yes
No
4. Was the corporation at any time in the tax year a prescribed labour-sponsored venture capital corporation? . . . . . . . . .
5. Is the production, or an interest in a person or partnership that directly or indirectly has an interest in the
350
Yes
No
production, a tax shelter investment for purposes of section 143.2? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If you answered no to question 1 or yes to any other question, you are not eligible for the Canadian film or video production tax credit.
T1131 E (18)
(Ce formulaire est disponible en français.)
Page 1 of 2
Clear Data
Protected B
when completed
Code 1801
Canadian Film or Video Production Tax Credit
(2018 and later tax years)
Tax year-end
Corporation's name
Business number
Year
Month
Day
Use this form to claim a tax credit for qualified labour expenditures of a qualified corporation. The corporation
Do not use this area
must have incurred the expenditures for a production that the Minister of Canadian Heritage certified as a
047
Code number
Canadian film or video production.
To claim this credit, include the following with your T2 Corporation Income Tax Return for the tax year:
– Canadian Film or Video Production Certificate "A" (or a copy) issued by the Canadian Audio-Visual Certification Office (CAVCO)
– if applicable, the certificate of completion "B" (or a copy) issued by CAVCO and a copy of the audited statement of production costs and accompanying
notes provided to CAVCO, and
– a completed copy of this form for each film or video production. For television series or a collection of films, each of the episodes in the series or each of
the films in the collection is considered a separate production. However, we will accept one form for all the episodes in the same series that are certified
Canadian film or video productions.
For information on claiming this tax credit, go to
canada.ca/taxes-film
or refer to guide RC4164,
Canadian Film or Video Production Tax Credit – Guide to Form T1131.
Part 1 – Contact Information
151
153
Name of person to contact for more information
Telephone number including area code
Part 2 – Identifying the Canadian film or video production
301
302
Title of production
Date principal photography began
Year
Month
Day
303
304
CAVCO reference number
CAVCO certificate number
PCH
311
Yes
No
Is the production a Canadian co-production involving only qualified corporations? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
312
Yes
No
Is the production a treaty co-production? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
313
Yes
No
Is the production co-owned by a prescribed person? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 3 – Eligibility
1. Were the activities of the corporation primarily the carrying on of a Canadian film or video production business
330
Yes
No
through a permanent establishment in Canada? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
335
Yes
No
2. Was all or part of the corporation's taxable income exempt from Part I tax at any time in the tax year? . . . . . . . . . . . . .
3. Was the corporation at any time in the tax year controlled directly or indirectly in any way by one or more persons,
340
Yes
No
all or part of whose taxable income was exempt from Part I tax? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
345
Yes
No
4. Was the corporation at any time in the tax year a prescribed labour-sponsored venture capital corporation? . . . . . . . . .
5. Is the production, or an interest in a person or partnership that directly or indirectly has an interest in the
350
Yes
No
production, a tax shelter investment for purposes of section 143.2? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If you answered no to question 1 or yes to any other question, you are not eligible for the Canadian film or video production tax credit.
T1131 E (18)
(Ce formulaire est disponible en français.)
Page 1 of 2
Clear Data
Protected B
when completed
Part 4 – Production commencement time
The production commencement time, as defined in subsection 125.4(1) of the Income Tax Act, is the earliest of these dates:
Year
Month Day
651
The date principal photography began, and . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The latest of:
Year
Month Day
652
i) the date the first script labour expenses were incurred . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Year
Month Day
653
ii) the date the production rights were acquired, and . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Year
Month Day
654
iii) two years before the date principal photography began . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 5 – Production cost limit
421
Cumulative production cost as at the end of the tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
423
Total government and non-government assistance that the corporation has not repaid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A
Subtotal (line 421 minus line 423)
=
×
B
Amount A
60%
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
427
Qualified labour expenditures for all previous tax years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
430
Production cost limit (amount B minus line 427) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 6 – Qualified labour expenditure
Labour expenditure for the tax year is the total of:
601
Salary or wages paid that are directly attributable to the production . . . . . . . . . . . . . . . . . . . . . . . . . .
Remuneration directly attributable to the production and paid to:
603
– individuals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
605
– other taxable Canadian corporations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
606
– taxable Canadian corporations (solely owned by an individual) . . . . . . . . . . . . . . . . . . . . . . . . . . .
607
– partnerships carrying on business in Canada (for their members or employees) . . . . . . . . . . . . . .
Labour expenditure transferred under a reimbursement agreement by the corporation,
609
a wholly owned subsidiary, to the parent corporation that is a taxable Canadian corporation . . . . . . .
C
Labour expenditure incurred in the tax year (total of lines 601 to 609)
611
Labour expenditures for all previous tax years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D
Total labour expenditures (amount C plus line 611) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
613
Qualified labour expenditures for all previous tax years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Labour expenditure transferred under a reimbursement agreement by the parent corporation, that is a
615
taxable Canadian corporation, to the corporation, a wholly owned subsidiary . . . . . . . . . . . . . . . . . . .
E
Subtotal (line 613 plus line 615)
618
Labour expenditure for the tax year (amount D minus amount E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F
Qualified labour expenditure (the lesser of line 430 and line 618) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 7 – Canadian film or video production tax credit
620
Canadian film or video production tax credit (amount F multiplied by 25%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the amount from line 620 on line 796 of your T2 Corporation Income Tax Return. If you are filing more than one Form T1131, add the amounts
from line 620 from all the forms and enter the total on line 796 of your T2 return.
See the privacy statement on your return
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