About FIBC
Film Incentive BC (FIBC) is a refundable labour based incentive for Canadian productions.
When filing tax returns, your corporation may claim a specified percentage of the labour costs incurred while making a production. The credits are applied to reduce tax payable, and any remaining balance is paid to the corporation.
Please note that your production corporation must apply to Creative BC to receive an eligibility and completion certificate for your production. In order to claim FIBC tax credits, your production corporation must file a corporate income tax return, along with the certificates, with the Canada Revenue Agency.
FIBC is a labour based tax credit available to Canadian owned and controlled production corporations that have a permanent establishment in British Columbia.
FIBC provides refundable tax credits to Canadian controlled production companies based on eligible BC labour costs. This tax credit is designed to encourage film, television, digital animation, and visual effects production in B.C.
The program includes six initiatives: Basic, Regional, Distant Location Regional, Training, Digital Animation, Visual Effects and Post-Production (DAVE) and Scriptwriting.
For Live Action Productions
New as of March 4, 2025
| Tax Credit | Value |
|---|---|
| Basic FIBC | 40% * |
| Regional | 12.5% |
| Distant Location | 6% |
| Digital Animation, Visual Effects + Post-Production (DAVE) | 16% |
| Film Training | 30% |
| Scriptwriting | 35% |
* For productions with a principal photography start date after September 30, 2016 and before January 1, 2025, the Basic FIBC rate is 35%.
For productions with a principal photography start date before October 1, 2016, please contact Creative BC for more information.
For scriptwriting Expenditures Incurred after February 20, 2018.
For Animated Productions
New as of March 4, 2025
| Tax Credit | Value |
|---|---|
| Basic FIBC | 40% * |
| Regional | 12.5% ** |
| Distant Location | 6% ** |
| Digital Animation, Visual Effects + Post-Production (DAVE) | 16% |
| Film Training | 30% |
| Scriptwriting | 35% |
* For productions with a principal photography (key animation) start date after September 30, 2016 and before January 1, 2025, the Basic FIBC rate is 35%.
** For productions with a principal photography (key animation) start date after December 31, 2024 (subject to eligibility requirements). Productions with a principal photography (key animation) start date after June 26, 2015, and before June 1, 2024 could be eligible for Regional Tax Credit and Distant Location Tax Credit. Productions with a principal photography (key animation) start date on or after June 1, 2024 and before January 1, 2025 are not eligible for Regional and Distant Location bonuses.
For productions with a principal photography (key animation) start date before October 1, 2016, please contact Creative BC for more information.
For scriptwriting expenditures incurred after February 20, 2018.
When to Submit an Application
Production companies are encouraged to apply for their tax credit certificates as early as possible – see the recommended timelines below. This is because Creative BC may require up to 4 months to process complete applications. We are unable to guarantee that applications filed later will be processed in time for the production company to file with the CRA before the deadline, which may result in denied claims.
For an eligibility certificate, we strongly recommend that you apply as early as possible in the pre-production or production stage and no later than 12 months from the corporation’s taxation year in which principal photography began.
For completion certificates, we strongly recommend that production companies submit completion certificate applications at least 6 months before the filing deadline to avoid the risk of losing tax credits. Read more here.
Refer to the recent updates on the FIBC claim deadline extensions and completion certificate requirements in the proposed changes in the Budget 2026 announcement, effective upon royal assent.
Apply Online
Resources
FAQ, Calculators, and Additional Resources
Contact Creative BC Staff
taxteam@creativebc.com
Staff Directory
Biljana Radovic, Manager, Motion Picture Tax Credit Programs
Tel: +1 604 730 2232 | Email: bradovic (at) creativebc.com
Joanne Chow, Data + Administration Lead, Motion Picture Tax Credit Programs
Tel: +1 778 657 6278 | Email: jchow (at) creativebc.com
Lea Chambers, Certification Lead, Motion Picture Tax Credit Programs
Tel: +1 604 730 2252 | Email: lchambers (at) creativebc.com
Andrée Laplante, Senior Analyst, Motion Picture Tax Credit Programs
Tel: +1 604 262 8678 | Email: alaplante (at) creativebc.com
Patricia Lee, Analyst, Motion Picture Tax Credit Programs
Tel: +1 236 471 0786 | Email: plee (at) creativebc.com
Troy Taillon, Analyst, Motion Picture Tax Credit Programs
Tel: +1 236-471-0681 | Email: ttaillon (at) creativebc.com
Krista Mitchell, Analyst, Motion Picture Tax Credit Programs
Tel: +1 778-504-0512 | Email: kmitchell (at) creativebc.com
Stephanie Taylor, Analyst, Motion Picture Tax Credit Programs
Tel: +1 236-471-0667 | Email: staylor (at) creativebc.com
Nikki Yee, Coordinator, Motion Picture Tax Credit Programs
Tel: +1 236-466-1075 | Email: nyee (at) creativebc.com
Tax Credits Overview
To qualify for the motion picture tax credits in British Columbia, the production must meet the following criteria specified in the B.C. Legislation (Income Tax Act Part 5 – Film and Television Tax Credit) and Regulation (Film and Television Tax Credit Regulation).
Consult the FIBC Summary sheet for general eligibility requirements and other information. A production corporation can only claim a tax credit under one of the two available programs in B.C. for a particular production.
Program Summary for Interprovincial Co-Productions
Program Summary for International Treaty Co-Productions
Application Eligibility Checklist
Application Completion Checklist
FIBC Audit Requirements at Completion
Motion Picture FIBC Tax Credit Recipients: On-Screen Credits
DAVE Tax Credit
Film Training Tax Credit
B.C. Budget
Learn about the adjustments to Film Incentive BC Tax Credit (FIBC) application timelines and protocols.
2026
Important message for FIBC applicants: Claim Deadline and Requirement Changes in 2026
Bill 2, Budget Measures Implementation Act, 2026, pending royal assent, has been proposed as of February 17, 2026. The proposed changes are subject to the approval of legislation and are as follows:
- The time in which a corporation must file a claim for either the FIBC or the PSTC is extended from 18 months to 36 months after the end of the corporation’s taxation year. The new time limit of 36 months applies to corporations with a taxation year beginning on or after February 17, 2026. For corporations with taxation years beginning before February 17, 2026, the time limit of 18 months is extended by a further 18 months if the time limit would have expired on or after February 17, 2026.
- Corporations claiming the FIBC are no longer required to file a completion certificate with the CRA that would have been due on or after February 17, 2026. This change relates to the filing of a tax credit claim and does not affect a corporation’s requirement to apply for a completion certificate with the certifying authority.
See the BC Budget 2026, Budget and Fiscal Plan 2026/27 – 2028/29
See the first reading of Bill 2 here: Bill | Legislative Assembly of BC
2025
Important message for FIBC applicants: Tax Credit Rate Increase in 2025
Bill 5, Budget Measures Implementation Act, 2025, received Royal Assent on May 29, 2025. The following updates are official:
- The Film Incentive BC (FIBC) basic rate increased from 35% to 40% for productions that start principal photography after December 31, 2024.
- The Regional and Distant Location Tax Credits are restored for animation productions that start key animation after December 31, 2024, for production companies with a physical office in a regional or distant location, provided that the labour expenditures claimed are for workers who are physically present and working in those offices at least 50% of the time.
See the BC Budget 2025, Budget and Fiscal Plan 2025/26 – 2027/28
Please see the final version of Bill 5 here: Bill | Legislative Assembly of BC
2024
As previously announced, Budget 2024 introduces the amendment to the Regional and Distant location tax credits in the B.C. Income Tax Act to exclude animated productions from eligibility.
Animated productions under the Film Incentive BC and the Production Services Tax Credit programs with key animation beginning on or after June 1, 2024 will no longer be eligible for the Regional or Distant location tax credit bonuses.
2020
- New: Effective for taxation years beginning after February 18, 2020, the deadline to file a claim with CRA for the Film Incentive BC and the Production Services Tax Credit programs is reduced to 18 months.
- Previously Announced:Effective July 1, 2020, pre-certification notification has been introduced for corporations intending to claim the production services tax credit. Previously announced on September 24, 2019
- Previously Announced: Effective February 19, 2020, the accreditation certificate fee for the production services tax credit is increased.
For details, please visit the Tax Credit Program pages on our website. Thank you for your ongoing collaboration, the Creative BC team looks forward to enhancing our services.