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Important Message for PSTC Applicants: Recent changes to the notice deadline
PRE-CERTIFICATION: Recent changes to the notice deadline
B.C. Budget 2022 proposes that the deadline for the production services tax credits applicant to file a pre-certification form is extended from 60 to 120 days effective February 22, 2022.
This impacts productions that first incur accredited BC labour expenditures on or after February 22, 2022 and they must give a notice by submitting a pre-certification form through the Creative BC website within 120 days after incurring the first accredited B.C. labour expenditure.
Productions that first incurred accredited B.C. labour expenditures before February 22, 2022 but after June 30, 2020 have 60 days to file a pre-certification form (per Budget 2020).
If a pre-certification form is not submitted within the specified number of days, production companies are unable to claim labour expenditures incurred prior to filing the form.
For example, if a company files their pre-certification form 150 days after their first accredited B.C. labour expenditure, they will not be eligible to claim any labour expenditures that occurred within those 150 days. This in turn would reduce the production services tax credit that the production company would receive.
Once the pre-certification number is issued, the production corporation may apply to Creative BC to receive an accreditation certificate for the production.
To find out more, visit: https://www2.gov.bc.ca/gov/content/taxes/income-taxes/corporate/credits/production-services
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