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N° 3873 du 30 août 2019© ANTHONY DELORENZO
© DR© DROff the Atlantic coast, and one of the three Maritime Provinces, Nova Scotia is
composed of 3,800 small islands as well as the main one of Nova Scotia. With its
many small towns and miles of unspoilt coastline, the pristine landcape offers a lot
of setting opportunities. Screen Nova Scotia is a full service film commission that
provides locations breakdown, customized locations websites, a digital locations
library with over 5,000 unique images and, on the spot, support for location scouts
or community and industry liaisons. Recent productions filmed in Nova Scotia
include The Lighthouse, starring Robert Pattinson and Willem Dafoe, which was
selected at the latest Cannes Director’s Fortnight, and many recent Netflix programs
such as the TV series Locke & Key. Regarding production incentives, the Nova Scotia
Film & Television Production Incentive Fund is based on an all-spend model,
payable to producers for eligible Nova Scotia costs. This program is administered by
the province’s leading economic development agency, Nova Scotia Business Inc.,
and enables producers to receive funding up to 32% of eligible costs for all spending
in Nova Scotia, including labour, goods and services. There is also a Digital
Animation Tax Credit available. It is a refundable tax credit for costs directly related
to the development of digital animation in Nova Scotia. It provides an incentive of
up to 60% on labour associated with the project, including a labour bonus of 17.5%
on animation-specific activities. F.- P. P.- L.Along with Vancouver and Montreal, Toronto is one of the most popular places for
local and international filming. The country’s capital, host to the largest international
film festival in North America, offers a variety of mainly urban settings, but also lakes
and forests. On a broader scale, the surrounding province of Ontario offers vast
prairies and historic architecture, in which cities like New York can be recreated. The
province claims more than 9,000 qualified technicians and more than 15,000 talents.
According to the Ontario Creates website, “the Ontario Production Services Tax Credit
(OPSTC) is a refundable tax credit based upon Ontario qualifying production
expenditures (labour, service contracts and tangible property expenditures) incurred
by a qualifying corporation with respect to an eligible film or television production.”
It adds: “The OPSTC is calculated as 21.5% of all qualifying production expenditures
incurred in Ontario. A qualifying corporation’s Ontario labour expenditures, including
Ontario labour paid under an eligible service contract, must be at least 25% of the
qualifying production expenditures claimed. The OPSTC can be combined with the
federal Film or Video Production Services Tax Credit of 16% of qualified Canadian
labour expenditures.” According to the tax credits statistics for 2017-2018,
248 productions were certified under the OPSTC program for an estimated tax credits
total value reaching 318 M$. Also, the Ontario Film & Television Tax Credit (OFTTC)
“is generally calculated as 35% of the eligible Ontario labour expenditures incurred by
a qualifying production company with respect to an eligible Ontario production.
An enhanced credit rate of 40% on the first $240,000 of qualifying labour expenditure
is available for first-time producers.” Recent film and television projects shot in
Ontario include Total Recall, Pacific Rim and TV series Hannibal. V. L. L.Yukon is one of three Canadian federal territories, along with the Northwest
Territories and Nunavut. Bordering the American State of Alaska, its natural
settings encompass lakes, forests and National Parks. Yukon is also home to
Mount Logan, Canada’s highest peak at 5,959 metres. Its capital Whitehorse is
also the only city in this territory that is least populated in the whole country.
Winters are long and harsh, and the summer very brief. The territory does not
offer tax credits but rather rebates. As the Yukon Media Development
organization states it: “Canada’s Yukon is known as a film-friendly region, and
we are willing to back up that claim with financial support as we invite your
production to take advantage of the Yukon’s spectacular locations. The Film
Location Incentive encourages production companies from outside Yukon
to film in Yukon and hire and train Yukoners. [...] Funding is usually released
within eight weeks of the completion of filming in Yukon and submission of
required reporting.” The Yukon Spend Rebate applies to television programs,
television movies (Movie of the Week), documentaries and feature films (but
not commercials) which are eligible for a rebate up to 25% of Yukon spend.
Also, the Training Program goes as follows: productions (not commercials) are
eligible for a rebate of up to 25% of the wages paid to individuals providing on-
set training (techniques and equipment) to eligible Yukon workers. Twilight
Saga: Breaking Dawn 2 and Fox’s The Big Year were both shot in Yukon. V. L. LYukon: Wild wild West
Nova Scotia: Shaped by the sea
Ontario: Toronto and beyond
© DRAdjacent to Alberta to the west, Manitoba to the east and the Northwest Territories,
Saskatchewan is located in western Canada. Inhabited by only over one million persons,
it offers a range of landscapes typical of the country, showing forests, lakes, mountains
and urban areas. In 2005, Roger Kumble’s Just Friends was shot in its capital Regina and
in Moose Jaw. Distributed by New Line, the film had generated $50 million in revenues
worldwide. In 2012, the ruling party cut the tax credits allocated to audiovisual
productions. Many production companies and technical teams have since left the
province. As a replacement, a system of grants, the Feature Film Production and
Television Production Grant, delivered through Creative Saskatchewan, was introduced.
With an annual budget of $3 million, these grants are reserved for films lasting longer
than 75 minutes. Up to 10% can be spent on production marketing costs. The grants
cover up to 30% of Saskatchewan’s expenses (including labour costs) limited to a
maximum of $600,000. However, the programme very quickly runs out of resources,
less than a month after its opening for application, leaving many projects on the waiting
list. The grants cover all types of films, including animation. Films shorter than
75 minutes, instructional or training videos, video game development and design,
and inexperienced production companies will not be supported. V. L. L.Saskatchewan: Grants instead of tax credits