Motion Picture Tax Credits

The film and television tax credit is for eligible corporations that produce eligible film or video productions in British Columbia (B.C.).

There are two programs, one for domestic productions -- the Film Incentive BC program (FIBC)-- and one for foreign productions -- the Production Services Tax Credit (PSTC).

The credits are for domestic productions with qualifying levels of Canadian content. The film and television tax credit program consists of five distinct tax credits:

  • Basic tax credit
  • Regional tax credit
  • Distant location regional tax credit
  • Digital animation, visual effects and post-production (DAVE) tax credit 
  • Film training tax credit for FIBC only
  • Scriptwriting tax credit for FIBC only

The following legislation applies to the film and television tax credit program: