Projects focus on topics such as health, education, and technology, inspired by Canadian best practices
By Pedro Augusto
Cisne Negro Filmes, a Brazilian production company founded in 2016, has been expanding its reach with projects aimed at crossing borders and reaching Canada. Known for producing documentaries with strong social and environmental impact, the company now seeks to build partnerships with Canadian companies—or any foreign companies operating in Brazil—that are interested in supporting audiovisual projects. These documentaries will be filmed through partnerships made possible by Brazil’s cultural tax incentive laws.
According to Fabrício Rinaldi, director and executive producer at Cisne Negro Filmes, the connection with the Brazil-Canada Chamber of Commerce (CCBC) was a way to strengthen ties with Canadian companies and broaden the company’s operations. “I’m passionate about that country; I’ve been there and I see how far ahead it is in several areas, such as public administration and technology,” he said.
The main legal framework used by Cisne Negro Filmes to finance its projects is Brazil’s Audiovisual Law (Law No. 8.685/1993)—specifically Article 1-A, introduced by Provisional Measure No. 2.228-1/2001. This regulation allows companies taxed under the actual profit system to deduct up to 100% of the amount invested in Brazilian audiovisual productions (approved by Ancine, the Brazilian Film Agency) from their corporate income tax (IRPJ).
The invested amount must be deposited into a specific project account managed by Ancine. This mechanism allows taxpayers to redirect part of their federal taxes to support national culture, often receiving institutional, social, or branding benefits in return—provided that all technical and regulatory criteria are met.
“The company doesn’t stop paying taxes—it simply redirects part of them to a cultural project, gaining visibility, strengthening its institutional image, and even receiving benefits such as corporate videos or employee engagement initiatives,” Rinaldi explains.
In addition to the federal audiovisual law, Cisne Negro also relies on ProAC-ICMS (state-level) and Promac (municipal-level) to raise funds. Under these regulations, companies operating under the actual profit tax regime and registered in Brazil can deduct up to 100% of their investments from state and municipal taxes by financing pre-approved cultural projects. These taxes include ICMS (Goods and Services Tax), ISS (Service Tax), and IPTU (Urban Property Tax).
Among Cisne Negro Filmes’ ten active projects, several have direct connections with Canada—either as a filming location or as thematic reference. One example is “Vida Sem Câncer – A Série” (Life Without Cancer – The Series), which explores complementary and alternative treatments for cancer, including an episode on cannabidiol with planned filming in Canada. Another project, “Seu Corpo, Sua Casa” (Your Body, Your Home), focuses on preventive health and organic nutrition, highlighting pesticide regulation and support for family farming in countries like Canada.
The documentary “Dubbing: A Living Art” discusses the impact of artificial intelligence on traditional dubbing, referencing Canada as a leading country in AI regulation. Another project, “O SUS é Nosso” (The SUS Is Ours), proposes a comparative analysis between Brazil’s public health system and international models—particularly Canada’s—emphasizing the benefits of a universal, free system. Finally, there is also an educational documentary aimed at Brazilian students that portrays the experience of studying abroad in Canada and the transformative impact of that journey on personal and professional development.
Despite its diverse portfolio and support from institutions such as Ancine, Brasil Audiovisual Independente (BRAVI), and CCBC itself, the production company still faces challenges in directly presenting its projects to decision-makers at Canadian companies. “We know these companies pay taxes in Brazil and could benefit by linking their brands to meaningful content with streaming potential—but the challenge is getting a direct conversation,” says Rinaldi.
In addition to promoting values aligned with the UN’s Sustainable Development Goals (SDGs), Cisne Negro Filmes’ projects also offer strong branding and positioning opportunities for partner companies, with potential distribution on platforms such as Apple TV, Prime Video, and Netflix.
Companies interested in supporting or learning more about the projects can contact the production company directly. More information is available at: www.cisnenegrofilmes.com.
