Under Film Incentive BC (“FIBC”), the tax credit amounts are calculated on the qualified BC labour expenditure (QBCLE) of
FIBC | Film Incentive BC
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For Film Incentive BC (“FIBC”) applications, the “producer” of a film or video production is defined in the Income
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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 BC.
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 British Columbia. The program includes six initiatives: Basic, Regional, Distant Location Regional, Training, Digital Animation, Visual Effects and Post-Production (DAVE) and Scriptwriting.
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 a risk of losing tax credits. Read more here.
Last updated: April 1, 2023.
Tax Credit | Value |
Basic FIBC | 35% |
Regional Tax Credit | 12.5% |
Distant Location Tax Credit | 6% |
Training Tax Credit | 30% |
Tax Credit | Value |
Digital Animation, Visual Effects + Post-Production (DAVE) | 16% |
For productions with a principal photography start date after September 30, 2016
*For productions with a principal photography start date before October 1, 2016, please contact Creative BC for more information.
Tax Credit | Value |
Scriptwriting Tax Credit | 35% |
For scriptwriting Expenditures Incurred after February 20, 2018
Contact the Motion Picture Tax Credit Team
taxteam@creativebc.com
Contact staff directly
Biljana Radovic| Manager, Motion Picture Tax Credits
Tel: +1 604 730 2232
bradovic (at) creativebc.com
Joanne Chow | Senior Business Analyst, Motion Picture Tax Credits
Tel: +1 778 657 6278
jchow (at) creativebc.com
Lea Chambers | Senior Business Analyst, Motion Picture Tax Credits
Tel: +1 604 730 2252
lchambers (at) creativebc.com
Andrée Laplante | Business Analyst, Motion Picture Tax Credits
Tel: +1 604 262 8678
alaplante (at) creativebc.com
Patricia Lee | Business Analyst, Motion Picture Tax Credits
Tel: +1 236 471 0786
plee (at) creativebc.com
Derek Clayton | Business Analyst, Motion Picture Tax Credits
Tel: +1 236 471 0877
dclayton (at) creativebc.com
Troy Taillon | Business Analyst, Motion Picture Tax Credits
Tel: +1 236-471-0681
ttaillon (at) creativebc.com
Access the online Tax Credit Application Portal
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