Canada provides a16 percent refundable tax credit on labor costs , with no cap ; the provinces of Ontario and British Columbia add 18 percent more , while Manitoba offers a whopping 45 percent credit for labor costs , according to the California Film Commission .
Canada /location/location/contains Manitoba
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Canada /location/country/administrative_divisions Ontario
Canada /location/location/contains British Columbia
Manitoba /location/administrative_division/country Canada
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British Columbia /location/administrative_division/country Canada
Ontario /location/administrative_division/country Canada
Canada /location/country/administrative_divisions British Columbia
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