16% tax credit for Canadian video and film production labour

A taxable Canadian corporation or a foreign-owned corporation; engaged primarily (more than 50%) in activities dedicated to the permanent establishment in Canada of a film or video production business, or a film or video production services business; and the owner of the copyright in the accredited production, throughout the period during which the production is produced in Canada (or have contracted directly with the copyright owner of the production, to provide services for the production).