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Nunavut

17–27% Base Rate +bonuses for NU creatives combined with federal
Spend Rebate (Two Streams) Last updated: April 2026

Arctic vastness, ice fields, and Inuit communities — the most remote and visually extraordinary production destination in Canada.

Nunavut's Spend Incentive Program provides rebates based on ownership structure: 27% for majority Nunavut-owned productions and 17% for minority/equal Nunavut ownership. Bonuses for Nunavut key creative positions (+1% each, max +3%) and Inuktut-language content (+5% or +10%) can increase the effective rate significantly.

Incentive Programs

Stream 1 (Majority NU)27% rebate — majority owned and controlled by NU residents, head office in NU, ≥2 of 8 key creative positions filled by NU residents
Stream 2 (Minority NU)17% rebate — equal or minority NU ownership
Key Creatives+1% per NU individual in key creative positions (max +3%)
Inuktut Language+5% or +10% for productions produced or versioned in Inuktut
Federal PSTC+16% on qualified Canadian labour (stacks)

Post-Production & VFX Not Standalone

No — Nunavut's rebate requires production activity in the territory. Extremely limited post-production infrastructure.

Minimum Spend

$25,000 minimum spend on Nunavut goods and services.

VFX Rate

No separate VFX bonus. All post-production expenditures in Nunavut count toward the base rebate.

Nunavut is a location-driven destination for Arctic landscapes and Inuit cultural context. Post-production will almost always happen elsewhere. The Nunavut Film Development Corporation (non-profit, non-governmental) administers the program.

Key Details & Nuances

Admin BodyNunavut Film Development Corporation (non-profit)
Spend TypeAll-spend rebate
Minimums$25K on NU goods and services
OwnershipRate determined by NU ownership and control structure
Contactinfo@nunavutfilm.ca

Last updated: April 2026. Always confirm current rates with the provincial film commission before budgeting.

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