Unintended consequences: examining the impact of tax credit programmes on work in the Canadian independent film and television production sector

Abstract

In Canada, the institutional framework that shapes labour markets for film and television professionals includes a combination of policy instruments operating at local, provincial and federal levels. Through an examination of the impact that federal and provincial film and television tax credit programmes have on labour markets and workers in the English language Canadian independent film and television production industry, this analysis will demonstrate that despite having an overall, albeit fluctuating, positive impact on the volume of work at national and subnational levels, tax credit programmes at the provincial level are producing perverse labour market effects. Although designed to promote Canada and its provincial jurisdictions as globally competitive centres of excellence for film and television production, the application of the tax credit scheme has negatively impacted on both working conditions and labour mobility for highly skilled film and television production workers in the English language independent production sector. The end result is a policy regime deeply rooted in a competition framework that contributes to, rather than ameliorates, the vulnerability of workers in film and television production labour markets in both major and regional production centres.