Motion Picture Tax Credits
PRODUCTION SERVICES TAX CREDIT (PSTC)
is a labour based tax incentive that provides refundable tax credits to Canadian or international film and television production corporations that have incurred eligible labour costs in British Columbia.
FILM INCENTIVE BC (FIBC)
is a labour based tax incentive that provides refundable tax credits to Canadian controlled production companies based on eligible BC labour costs.
INCLUSION OF SCRIPTWRITERS
The Film Incentive BC Tax Credit is expanded to add a scriptwriting tax credit effective for expenditures incurred on or after February 21, 2018. The expansion will include BC labour for scriptwriting expenditures incurred by a corporation prior to the completion of the final script stage of the production.
DIGITAL ANIMATION, VISUAL EFFECTS AND POST-PRODUCTION (DAVE)
is designed to provide an incentive to production companies employing BC based talent to create digital animation and visual effects in BC. Effective March 1, 2015 the DAVE tax credit will also apply to post-production activities. It must be claimed as part of either an FIBC application or a PSTC application.
For more information on British Columbia's tax credit process, eligibility requirements and timelines, select a program below:
The Creative BC Tax Credits Team is working from home and this has not impacted our processing of tax credit applications.
However, in response to the COVID-19 crisis, Creative BC has amended some of our usual tax credits procedures and application requirements until further notice, as follows:
- Transmitted applications will be moved to the queue and assessed without receiving the application fee. Note that payment of the application fee will be required before a production is certified.
- Creative BC continues to accept application fees by cheque mailed to our office. Please do not send cheques by courier as we aren’t there to accept delivery. Upon request, Creative BC can now accept electronic payment of application fees. Please contact for details.
- Affidavits need to be signed but notarization is not required.
Please note that for PSTC applications, the Pre-Certification registration process is still in place.
If you have general questions, please feel free to reach out to a member of our team.