Does 3D or stereoscopic filming or conversion qualify for the DAVE tax credit?

3D or stereoscopic filming or conversion (3D) may be eligible for the DAVE tax credit, provided the shots are manipulated after shooting for depth perception and other visual effect properties. The wages, salaries and remuneration paid to BC-based individuals performing the 3D associated post-production functions may qualify as BC labour expenditures for the purposes of calculating the DAVE tax credit. Please note, only the individuals using digital technology for the 3D process will qualify for the "digital" component of the credit for the purposes of determining primarily digital. The fact that a production is made entirely using 3D processes does not make the production automatically 100% DAVE eligible. The primarily digital determination must be performed to determine the amount of DAVE eligible activities for the production.