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.