New Brunswick

Submit an application to the Department of Tourism, Heritage and Culture (THC); be incorporated in New Brunswick; spend at least 50% of the total production costs in New Brunswick; see that at least 25% of all labor is New Brunswick based; petitions for deeming a nonresident employee must be submitted and approved prior to the first day of principal photography; and indicate whether the project will be applying for the 40% labor-based incentive or the 25% all-spend incentive (this decision is final and irrevocable).

For the all-spend incentive, qualified expenses include New Brunswick labor as well as expenditures for the purchase or rental of goods and services. Interpretation of the eligibility of these expenses is at the discretion if the THC. For the labor-based incentive, qualified expenditures include gross salaries and wages, which cannot exceed 50% of the eligible costs of production, paid to eligible employees during the various stages of production, from final script to the end of postproduction.

This program is not administered on a first-come, first-served basis. All projects will be evaluated at the same time and applications will be reviewed and ranked according to its economic impact and cultural and creative components. Priority will be given to projects that present a complete financing structure at the time of application, or a reasonable timeline by which complete financing will be secured from all financial partners. Foreign production companies are eligible under New Brunswick’s “Production Incentive” scheme to earn a grant equal to 25% of all New Brunswick expenditures or 40% of all New Brunswick qualified labor expenditures. Individual production companies may be eligible for up to CAD 2 million in total approved project support for any given fiscal year. The per project cap is as follows: CAD 1.5 million for each film and dramatic TV series of six episodes or more; CAD 500,000 for variety/reality/lifestyle TV series; CAD 500,000 for documentary TV series or children’s TV series; CAD 400,000/episode for a dramatic TV series of six episodes or less; CAD 400,000 for an animated TV series; and CAD 150,000 for a single documentary. Approved production funding will be issued at 80% upfront and 20% upon completion and approval of the appropriate materials by THC. The final request for THC’s final payment must be received no later than 30 months after the first day of principal photography.