What do you need for proof of permanent establishment?

A proof of permanent establishment must:

• Show the name of the accredited corporation (i.e. the corporation applying for the tax credits)
• Show the accredited corporation’s address in BC (i.e. their place of business) and
• Be dated during the relevant taxation year.

Examples of documents that show proof of permanent establishment in BC:

• Lease agreement for the production office or studio
• Tax credit administration fee cheque from the accredited corporation
• Bank statement
• Utility bill
• Registered and Records Office Agreement with a law firm or,
• Invoice from a supplier relevant to the production.