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Sample FIBC Calculator

Motion Picture Tax Credits
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This sample calculator is currently being updated to reflect the budget changes announced on February 17, 2026. The version shown here does not yet include these updates.

Please note that results from this sample calculator are for demonstration purposes only and are not an official tax credit estimate.

Provincial Tax Credits - Domestic Production

Principal Photography begins after December 31, 2024

This is an animated production

A

Total Cost of Production (excluding assistance)
$
B

Labour cap

 A x 60%
$ 0
C

B.C. net labour incurred by production company (excluding writer fees)
$
D

B.C. net labour directly attributable to digital animation, VFX or post-production activities
$
E

Total principal photography (PP) days in B.C. (TD)
F

Total PP days outside of the designated Vancouver area (RD)
G

Total PP days in Distant Location (DLD)
H

B.C. scriptwriting labour
$
I

B.C. labour attributed to training
$
J

Qualified B.C. labour expenditures

 lesser of B and C
$ 0
K

Basic FIBC

 J x 35%
$ 0
L

Regional Tax Credit

 F/E x J x 12.5%
$ 0
M

Distant Location Tax Credit

 G/E x J x 6%
$ 0
N

DAVE Tax Credit

 D x 16%
$ 0
O

Scriptwriting Tax Credit

 H x 35%
$ 0
P

Film Training Tax Credit

 lesser of (J x 3%) and (I x 30%)
$ 0
Q

Total provincial tax credits

 K + L + M + N + O + P
$ 0

Federal tax credit - CPTC

Total Cost of Production

 A
$ 0
R

Less assistance

 Q
$ 0
S

Adjusted total cost of production

 A-Q
$ 0
T

Labour cap

 S x 60%
$ 0
U

Canadian labour expenditures

 C
$ 0
V

Qualified Canadian labour expenditures

 lesser of T and U
$ 0
W

Total federal tax credit

 V x 25%
$ 0
X

Total provincial and federal tax credits

 Q + W
$ 0
Provincial Tax Credits - Domestic Production
A Total Cost of Production (excluding assistance)
$
B Labour cap
A x 60%
$ 0
C B.C. net labour incurred by production company (excluding writer fees)
$
D B.C. net labour directly attributable to digital animation, VFX or post-production activities
$
E Total principal photography (PP) days in BC (TD)
F Total PP days outside of the designated Vancouver area (RD)
G Total PP days in Distant Location (DLD)
H BC scriptwriting labour
$
I BC labour attributed to training
$
J Qualified BC labour expenditures
lesser of B and C
$ 0
K Basic FIBC
J x 35%
$ 0
L Regional Tax Credit
F/E x J x 12.5%
$ 0
M Distant Location Tax Credit
G/E x J x 6%
$ 0
N DAVE Tax Credit
D x 16%
$ 0
O Scriptwriting Tax Credit
H x 35%
$ 0
P Film Training Tax Credit
lesser of (J x 3%) and (I x 30%)
$ 0
Q Total provincial tax credits
K + L + M + N + O + P
$ 0
Federal tax credit - CPTC
Total Cost of Production
A
$ 0
R Less assistance
Q
$ 0
S Adjusted total cost of production
A - Q
$ 0
T Labour cap
S x 60%
$ 0
U Canadian labour expenditures
C
$ 0
V Qualified Canadian labour expenditures
lesser of T and U
$ 0
W Total federal tax credit
V x 25%
$ 0
X Total provincial and federal tax credits
Q + W
$ 0

For productions that start principal photography after December 31, 2024, the basic tax credit will be increased from 35% to 40%.

For productions that start principal photography before December 31, 2024, the basic tax credit rate is 35%.

Animated productions with key animation beginning on or after June 1, 2024 and before January 1, 2025, are not eligible for the Regional or Distant location tax credit bonuses.

For live-action episodic productions applying for the Regional or Distant location tax credit, please download and use this calculator.

If you have any questions about your calculation or if you have a unique situation, please contact one of our staff members, and we’ll be happy to assist you.