By Pedro Augusto<\/strong><\/p> 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\u2014or any foreign companies operating in Brazil\u2014that are interested in supporting audiovisual projects. These documentaries will be filmed through partnerships made possible by Brazil\u2019s cultural tax incentive laws.<\/p> According to Fabr\u00edcio Rinaldi<\/strong>, director and executive producer at Cisne Negro Filmes, the connection with the Brazil-Canada Chamber of Commerce (CCBC)<\/strong> was a way to strengthen ties with Canadian companies and broaden the company\u2019s operations. \u201cI\u2019m passionate about that country; I\u2019ve been there and I see how far ahead it is in several areas, such as public administration and technology,\u201d he said.<\/p> The main legal framework used by Cisne Negro Filmes to finance its projects is Brazil\u2019s Audiovisual Law (Law No. 8.685\/1993)<\/strong>\u2014specifically Article 1-A<\/strong>, 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<\/strong> in Brazilian audiovisual productions (approved by Ancine<\/strong>, the Brazilian Film Agency) from their corporate income tax (IRPJ).<\/p> 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\u2014provided that all technical and regulatory criteria are met.<\/p> \u201cThe company doesn\u2019t stop paying taxes\u2014it 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,\u201d Rinaldi explains.<\/p> In addition to the federal audiovisual law, Cisne Negro also relies on ProAC-ICMS<\/strong> (state-level) and Promac<\/strong> (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<\/strong> (Goods and Services Tax), ISS<\/strong> (Service Tax), and IPTU<\/strong> (Urban Property Tax).<\/p> Among Cisne Negro Filmes\u2019 ten active projects, several have direct connections with Canada\u2014either as a filming location or as thematic reference. One example is \u201cVida Sem C\u00e2ncer \u2013 A S\u00e9rie\u201d<\/strong> (Life Without Cancer \u2013 The Series<\/em>), which explores complementary and alternative treatments for cancer, including an episode on cannabidiol with planned filming in Canada. Another project, \u201cSeu Corpo, Sua Casa\u201d<\/strong> (Your Body, Your Home<\/em>), focuses on preventive health and organic nutrition, highlighting pesticide regulation and support for family farming in countries like Canada.<\/p> The documentary \u201cDubbing: A Living Art\u201d<\/strong> discusses the impact of artificial intelligence on traditional dubbing, referencing Canada as a leading country in AI regulation. Another project, \u201cO SUS \u00e9 Nosso\u201d<\/strong> (The SUS Is Ours<\/em>), proposes a comparative analysis between Brazil\u2019s public health system and international models\u2014particularly Canada\u2019s\u2014emphasizing 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.<\/p> Despite its diverse portfolio and support from institutions such as Ancine, Brasil Audiovisual Independente (BRAVI)<\/strong>, and CCBC itself, the production company still faces challenges in directly presenting its projects to decision-makers at Canadian companies. \u201cWe know these companies pay taxes in Brazil and could benefit by linking their brands to meaningful content with streaming potential\u2014but the challenge is getting a direct conversation,\u201d says Rinaldi.<\/p> In addition to promoting values aligned with the UN\u2019s Sustainable Development Goals (SDGs)<\/strong>, Cisne Negro Filmes’ projects also offer strong branding and positioning opportunities for partner companies, with potential distribution on platforms such as Apple TV<\/strong>, Prime Video<\/strong>, and Netflix<\/strong>.<\/p>