SFETC Deeming Provision

The Deeming Provision is designed to provide training and mentorship opportunities for Saskatchewan residents in the film and television industry. Offered as a part of the SFETC, the base tax credit will rebate 45% of the total wages of all eligible above-the-line and below-the-line Saskatchewan and deemed labor. Deemed labor can include: non-Saskatchewan labor that provides mentorship to a Saskatchewan resident when no qualified Saskatchewan employee is available; a proposed mentor is deemed qualified to train or the mentor is hired specifically to train a Saskatchewan resident employee in addition to his or her regular duties. Please review the SFETC Deeming Provision Guidelines below for full details.