As part of BC Budget 2015, the Province of British Columbia expanded the DAVE tax credit to include post-production activities. This enhancement applies to productions which began principal photography after February 28, 2015.
Creative BC has received the new regulations concerning which post-production activities are eligible and not eligible under the enhanced DAVE tax credit. According to the amended BC Film and Television Tax Credit Regulation, prescribed digital post-production activities are post-production activities carried out primarily with digital technology, but DO NOT include the following:
(b) re-shooting of scenes;
(c) mass duplication of video recordings;
(d) activities relating to promotional material for the production
Please find attached links to the relevant sections of the BC Income Tax Act that pertain to these new regulations.