The Bay of Fundy's dramatic tides, charming Maritime towns, and pristine forests — a distinctive Atlantic Canadian look.
New Brunswick offers two streams: 40% of eligible NB resident labour (capped at 50% of total production costs) OR 25% of all eligible spend (30% for co-productions). The choice between streams is final and irrevocable — elect before signing contracts. At least 25% of all labour must be New Brunswick-based.
Limited — post-production labour qualifies under the 40% labour stream (covers final script through end of post-production). Must meet NB crew residency requirements.
No published minimum spend. CPA audit required for projects over $500K. Drama series and features capped at $800K.
No separate VFX bonus. Post-production labour qualifies under the 40% labour stream or is included in the 25% all-spend calculation.
The key decision is Option A vs Option B — this is irrevocable. The 40% labour rate is among Canada's highest, but the 50% cap on total costs matters for labour-heavy productions. The 25% all-spend option may be better for productions with significant non-labour costs in NB.
Last updated: April 2026. Always confirm current rates with the provincial film commission before budgeting.
I'll model the credits for your specific project — spend mix, schedule, and post-production — in a 20-minute call.
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