Tax Credits

  • PSTC (Production Services Tax Credit) is a labour based tax incentive that provides refundable tax credits to Canadian or international film and television production corporations that have incurred eligible labour costs in British Columbia.

    FIBC (Film Incentive BC) is a labour based tax incentive that provides refundable tax credits to Canadian controlled production companies based on eligible BC labour costs.

    DAVE (Digital Animation, Visual Effects and Post-Production Tax Credit) is designed to provide an incentive to production companies employing BC based talent to create digital animation and visual effects in BC. Effective March 1, 2015 the DAVE tax credit will also apply to post-production activities. It must be claimed as part of either an FIBC application or a PSTC application. Select one of the programs below for more details.

  • The information below outlines the application of transitional rules for proposed changes to film tax credit rates that were announced by the Province of BC on Monday, May 2, 2016. These changes are subject to the approval of the legislature and the implementation of the necessary regulations.

    Production Services Tax CreditChange to the basic tax credit rate

    For productions with a date of principal photography that begins prior to Oct. 1, 2016, the 33% rate applies. If principal photography begins on or after Oct. 1, 2016, then the 28% rate applies for that production.

    For productions that are episodic, where the first episode in a cycle of a television series begins principal photography prior to Oct. 1, 2016, the 33% rate applies to all episodes in that cycle of the television series. If principal photography of the first episode of a cycle of a television series begins on or after Oct. 1, 2016, then the 28% rate applies to all episodes in that cycle.

    Production Services Tax Credit and Film Incentive BC Change to the Digital Animation or Visual Effects Tax Credit Rates

    For productions with a date of principal photography that is prior to Oct. 1, 2016, the 17.5% rate applies. If principal photography begins on or after Oct. 1, 2016, then the 16% rate applies for that production.

    For productions that are episodic, if the first episode in a cycle of a television series begins principal photography prior to Oct. 1, 2016, the 17.5% rate applies to all episodes in that cycle of the television series.

    If principal photography of the first episode of a cycle of a televisions series begins on or after Oct. 1, 2016, then the 16% rate applies to all episodes in that cycle.