How Togra handles Canada

# How Togra handles Canada

For the statutory detail on the federal credits read Canadian film/TV tax credits — CPTC + PSTC; this page is the workflow for a Canadian-home production company running on Togra.

1. Who sees it

Set your company's territory to Canada (plus a home province) and Togra re-points itself: Irish statutory surfaces (S481, Screen Ireland, Garda vetting, VAT3) drop out of the navigation, and the Canadian set takes their place. The Irish module names — Forbairt, Airgead, Bordáil and the rest — stay; they're the product's brand, not a jurisdiction.

2. The credits — CAVCO tracker

The CAVCO tracker (Airgead → Tax credits) carries one regime per project — CPTC (25% of qualified labour, capped at 60% of net cost) or PSTC (16% of qualified Canadian labour), mutually exclusive, with service projects defaulting to PSTC. It tracks the 6/10 producer-control points, Part A / Part B application dates with the 24-month (42 with both T2029 waivers) Part B deadline computed from your first fiscal year-end, and a CRA claims log for the T1131 filings (the credit rides on the prodco's T2).

Figures come off your budget. On the Budget Tool's Tag Lines page a Canadian company tags each line as Canadian labour, goods & services, location costs or not qualifying — and, on labour lines, the pool a provincial uplift applies to (regional, distant-location, DAVE, VFX). Switch the tracker to Figures from: tagged budget and qualified labour, provincial labour and spend, location costs and the uplift pools derive from those tags and re-derive whenever the budget changes. Cost net of assistance stays yours to enter. You can still type the figures instead; when a typed figure disagrees with the tagged budget the tracker says by how much.

The lender package. Tax-credit financiers advance 80–90% of a projected credit against a dated estimate and a set of conditions. The tracker carries a checklist answered only from what is recorded — inputs reconciled to the budget, the CAVCO certificate, the provincial certificate of eligibility (applied / issued / reference fields), the applicant-corporation conditions, the Canadian-content self-score, the chain-of-title ledger and the advance facility — plus a one-click estimate letter PDF and a button that posts the advance facility's forecast finance cost (fees plus interest accrued to receipt of the credit) to budget line 72, where Telefilm's accounting requirements place interim-financing cost. The letter says plainly that it is your own estimate, not an accountant's opinion letter.

3. The provincial stack

Federal credits stack with provincial ones. The tracker's provincial panel carries all 13 provinces and territories, every scheme verified against the administrator's own published figures and calculating live — Ontario's OFTTC / OPSTC / OCASE, BC's FIBC / PSTC, Québec, Manitoba, Alberta, the Atlantic funds, Saskatchewan's two grant streams and the northern rebates. Ceilings and caps are applied where the scheme states them (Saskatchewan's 40% / 35% maximums, Newfoundland's C$20M All-Spend cap, Ontario's 5% location-cost cap, Nunavut's Inuit-language caps). Uplifts that apply to a subset of your labour — BC's regional, distant-location and DAVE uplifts — count only for the pool you tag or enter; until you do, they are excluded from the estimate and shown as a ceiling, and the save message tells you so. The combined federal + provincial estimate, after the assistance grind, appears in one place and feeds the finance plan, the interim advance and the slate rollup.

4. Money, payroll and people

• GST/HST: the return helper drafts the GST34 (lines 101 / 105 / 108 / 109) from the ledger, exactly as it drafts VAT3 for an Irish company. PST/QST stay outside the return, as the CRA's does.
• Books: a Canadian group's ledger posts in CAD, and the per-production SPV is labelled Prodco (CAVCO requires a taxable Canadian corporation — the parent + per-production-company model carries over unchanged).
• Payroll: the crew-cost estimator computes CPP/CPP2, EI and federal + Ontario tax; exports speak SIN and EFT transit/institution/account; stat holidays auto-detect per province on timesheets.
• Non-resident actors: casting a non-Canadian actor flags the CRA's 23% withholding on the gross acting fee (Income Tax Act s.212(5.1), loan-out corporations included, no treaty reduction at source) on the cast list, the offer note and the contract draft, with the relief routes spelled out — a CRA reduced-withholding letter (Form T1287), the actor's s.216.1 election, and the Canada–US Article XVI CAN$15,000 threshold. Non-acting services carry 15% Regulation 105. Residency pickers offer Canada and the United States.
• Working time: the audit runs the Ontario ESA regime (11h daily rest, 24h weekly, 48h/week cap) or the BC ESA regime (8h between shifts, 32h weekly, overtime-pay rather than caps) per your home province.

5. The company diary

Cúram's starter pack seeds the Canadian statutory set: Corporations Canada annual return + ISC register, the provincial return (Ontario via OBR, BC by incorporation anniversary), GST/HST and CRA source-deduction cadences, T4/T4A, WSIB/WorkSafeBC and the insurance renewals — and a per-prodco pack with the T2 and per-corp accounts. Telefilm, the CMF and provincial agencies track through the standard funder-application workflow in Iarratas.