Motion Picture Tax Credits
Labour-based refundable corporate income tax credits designed to encourage film and television live-action, VFX, and animated productions in British Columbia.
Creative BC is responsible for the administration of British Columbia’s motion picture tax credit programs for the Province of British Columbia. Read below for more information on B.C.’s tax credit process, eligibility requirements and timelines.
B.C. provides international productions with a long history as a well-established, full-service hub and a combination of attributes that can’t be found anywhere else, when considering its proximity to Los Angeles—B.C. represents high value and high convenience for writers, directors, producers, and A-List Talent too.
Financial Incentives
Film and Television
Programs
Production Services Tax Credit (PSTC)
The Production Services Tax Credit is a labour-based tax incentive that provides refundable tax credits to accredited production corporations that have incurred accredited qualified B.C. labour expenditure on Canadian or international film and television productions in British Columbia.
Film Incentive BC (FIBC)
The Film Incentive BC is a labour-based tax incentive that provides refundable tax credits to eligible production corporations that have incurred qualified B.C. labour expenditure on Canadian film and television productions.
Qualify
To qualify for the motion picture tax credits in British Columbia, the production must meet the following criteria specified in the B.C. Legislation (Income Tax Act Part 5 – Film and Television Tax Credit) and Regulation (Film and Television Tax Credit Regulation).
Consult our Summary sheets for general eligibility requirements and other information.
A production corporation can only claim a tax credit under one of the two available programs in BC for a particular production.
Production Services Tax Credits (PSTC)
Film Incentive BC (FIBC)
Apply
Production Services Tax Credits (PSTC)
The accredited production corporation should submit its pre-certification form within 120 days of incurring the first accredited BC labour expenditure (ABCLE), for productions that incurred the first ABCLE on or after February 22, 2022. If a production company submits its pre-certification form after the 120-day period, ABCLE incurred prior to submitting the form will not be eligible for the PSTC.
Once a pre-certification number is issued, the accredited production corporation may apply to Creative BC to receive an accreditation certificate for the production. Accredited production corporations are encouraged to apply for their tax credit certificates as soon as they have all required documents (PSTC Accreditation checklist), locked budget, and principal photography or key animation started. Creative BC strongly recommends that accredited production corporations submit their accreditation certificate application to Creative BC within 12 months of the corporation’s taxation year-end.
Film Incentive BC (FIBC)
Production companies are encouraged to apply to receive an eligibility certificate and completion certificate as soon as they have all required documents (FIBC Eligibility checklist, FIBC Completion checklist), locked budget, and principal photography or key animation started.
For an eligibility certificate, Creative BC strongly recommends that eligible production corporations submit their eligibility certificate application to Creative BC no later than 12 months from the corporation’s taxation year in which principal photography began.
For completion certificates, Creative BC strongly recommends that eligible production corporations submit their completion certificate application to Creative BC at least 6 months before the filing deadline with the CRA to avoid the risk of losing tax credits.
Claim
Production Services Tax Credit (PSTC)
In order to claim the PSTC tax credit, the accredited production corporation must file a corporate income tax return, along with the certificates, with the Canada Revenue Agency. Attach the signed Accreditation Certificate along with a completed T1197 BC Production Services Tax Credit Form to your corporate T2 income tax return. Please note the deadline to file a claim with the Canada Revenue Agency is 18 months from the end of the tax year for which the PSTC is being claimed for taxation years beginning on or after February 19, 2020.
Film Incentive BC (FIBC)
In order to claim the FIBC tax credit, the eligible production corporation must file a corporate income tax return, along with the certificates, with the Canada Revenue Agency. Attach the signed Eligibility and Completion Certificates along with a completed T1196 BC Film and Television Tax Credit Form to your corporate T2 income tax return. Please note the deadline to file a claim with the Canada Revenue Agency is 18 months from the end of the tax year for which FIBC is being claimed for taxation years beginning on or after February 19, 2020.
Why British Columbia?
Labour-based Tax Credits
About B.C.’s competitive financial incentives:
- No production cap
- No corporate cap
- No annual cap
- No sunset date
- No B.C. spend requirement under PSTC
- Bonus incentive for digital animation, VFX, and post-production activities
- Bonus incentives for filming in remote locations
Service Standard
120 days processing of an application
Creative BC’s service standard for processing applications to the Film Incentive BC (FIBC) and the Production Services Tax Credit (PSTC) programs is 120 days from the date a complete application is received, 90% of the time.
5 days processing of a pre-certification
Creative BC’s services standard for processing pre-certification registrations to the Production Services Tax Credit (PSTC) programs is 5 days from the date received, 90% of the time.
45 Years of Hands-on Film Commission Service
B.C. has long been a trusted partner for visiting productions. It continues to be Canada’s largest foreign location services hub and is also home to one of the world’s largest animation, VFX, post, and virtual production clusters. B.C. provides script-to-screen services and support to all incoming productions through its Vancouver-based Provincial Film Commission team at Creative BC, and regionally via eight commissions distributed across B.C. providing localized knowledge and expertise. The Provincial Film Commission has more than four decades of history in building and collaborating with industry—evolving, adapting, and innovating—to ensure that incentives are backed by responsive production services and expert supports to industry and communities that sustain a film-friendly environment for production. The knowledgeable provincial film commission team with hands-on production expertise brings experience and relationships to help expedite production requests while delivering supports and resources to both industry and the communities in which it works including:
- Industry and community affairs and support
- Production consultations
- Tailored location packages and familiarization tours for producers
- Digital locations library access
- Production studio infrastructure
- Creative BC + eight regional film commissions
- Environmental sustainability resources
- Workforce development programs
Reports + Statistics
Tax Credit Reports
Annual motion picture tax credit administration and certification data.
Industry Overview
Learn about British Columbia’s full-service motion picture capabilities.
Annual Impact Reports
Recording Creative BC’s services, activities, and impact by fiscal year.
Recent Tax Credit News
Program updates and announcements
Insights
Application tips and tricks
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