OBS_VALUE: The Canada Media Fund supports the creation and promotion of innovative Canadian content and software applications for current and emerging digital platforms. The Canadian Film or Video Production Tax Credit (CPTC) is a refundable corporate tax credit designed to encourage the creation of Canadian film and television programming. It is granted to Canadian corporations and to Canadian film and video production, with a set of criteria that need to be met. See additionally: http://www.cmf-fmc.ca/