Northwest Territories

File an application within the predetermined dates; be a nonresident producer or a film and/or digital media company that is owned and operated in Northwest Territories (NWT) by a NWT resident; register with NWT Corporate Affairs; incur resident labor costs equal to at least 30% of the total NWT spend; and meet the minimum spending requirement of CAD 60,000 (approximately USD 44,000). Successful applicants will receive a written estimate of the pre-approved rebate as well as a Contribution Agreement, which specifies that the project must take place in Northwest Territories within a defined timeframe.

Qualified spend includes: salaries and wages paid to resident below-the-line, including the dedicated labor component of production services hired by the production; expenditures for goods and services purchased from NWT residents and businesses, which are used in NWT; salaries and wages paid to residents in “Recognized Positions”, which include, but are not limited to assistant director, costume designer, composer, director of photography, production assistant, performer(s) in speaking roles, and visual effects editor; and travel costs to and/or from as well as within the NWT.

This program is not administered on a first-come, first-served basis. Rebates are awarded at the discretion of the Northwest Territories Film Commission based on the benefits the projects will provide to the territory. Preference is given to projects with television broadcast and theatrical distribution commitments. The NWT film rebate program is offered in three separate categories: Labor/Training, Expenditure, and Travel. The Labor/Training Rebate is equal to 25% of salaries and wages paid to resident below-the-line. Productions may earn an additional 15% (for a grand total of 40%) of salaries and wages of residents in “Recognized Positions” and residents receiving on-set training. The Expenditure Rebate is equal to 25% of qualifying goods and services spent during preproduction, production, and postproduction if they take place in the NWT plus an additional 15% for qualifying goods and services for productions shooting outside of the capital city of Yellowknife. While there is a funding program budget cap of CAD 100,000 for the fiscal year ending 3/31/2024, there is not a per project limit on the rebate that may be earned by a project for the Labor/Training and Expenditure categories. The Travel category has a per project cap of CAD 15,000. While a formal audit is not required, financial reporting with supporting invoices is required and the right to audit is retained by the Government of the Northwest Territories.