Motion Picture Tax Credits

Labour-based refundable corporate income tax credits designed to encourage film and television live-action, VFX, and animated productions in British Columbia.

Film and Television

Financial Incentive Programs

B.C. Budget 2026 proposes changes to the motion picture tax credit programs, effective upon royal assent. Read more here.

Production Services

International Projects

Film Incentive BC

B.C.-based Canadian-Owned and Controlled IP

Qualify

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 our Summary sheets 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.

Production Services Tax Credits (PSTC)

PSTC Summary for Accredited Productions

Film Incentive BC (FIBC)

FIBC Summary for Eligible Productions

FIBC Summary for Interprovincial Co-productions

FIBC Summary for treaty co-productions

Apply

Please refer to all recent updates and proposed changes in the Budget 2026 announcement here.

Production Services Tax Credit

The accredited production corporation should submit its pre-certification form within 120 days of incurring the first accredited BC labour expenditure (ABCLE), for productions that incurred the first ABCLE on or after February 22, 2022. If a production company submits its pre-certification form after the 120-day period, ABCLE incurred prior to submitting the form will not be eligible for the PSTC.

Once a pre-certification number is issued, the accredited production corporation may apply to Creative BC to receive an accreditation certificate for the production. Accredited production corporations are encouraged to apply for their tax credit certificates as soon as they have all required documents (PSTC Accreditation checklist), locked budget, and principal photography or key animation started. Creative BC strongly recommends that accredited production corporations submit their accreditation certificate application to Creative BC within 12 months of the corporation’s taxation year-end.

Refer to the recent updates on the elimination of the PSTC pre-certification requirement in the proposed changes in the Budget 2026 announcement, effective upon royal assent.

Major Production Tax Credit

To claim the major production tax credit, a production company will need to apply for a major production certificate after it is certified as an accredited production and upon completion of the major production. The credit can only be claimed in the taxation year in which the major production is completed. 

Film Incentive BC

Production companies are encouraged to apply to receive an eligibility certificate and completion certificate as soon as they have all required documents (FIBC Eligibility checklist, FIBC Completion checklist), locked budget, and principal photography or key animation started.

For an eligibility certificate, Creative BC strongly recommends that eligible production corporations submit their eligibility certificate application to Creative BC no later than 12 months from the corporation’s taxation year in which principal photography began.

For completion certificates, Creative BC strongly recommends that eligible production corporations submit their completion certificate application to Creative BC at least 6 months before the filing deadline with the CRA to avoid the risk of losing tax credits.

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.

Claim

Please refer to all recent updates and proposed changes in the Budget 2026 announcement here.

Production Services Tax Credits

In order to claim the PSTC tax credit, the accredited production corporation must file a corporate income tax return, along with the certificates, with the Canada Revenue Agency. Attach the signed Accreditation Certificate along with a completed T1197 BC Production Services Tax Credit Form to your corporate T2 income tax return. Please note the deadline to file a claim with the Canada Revenue Agency is 18 months from the end of the tax year for which the PSTC is being claimed for taxation years beginning on or after February 19, 2020.

Film Incentive BC

In order to claim the FIBC tax credit, the eligible production corporation must file a corporate income tax return, along with the certificates, with the Canada Revenue Agency. Attach the signed Eligibility and Completion Certificates along with a completed T1196 BC Film and Television Tax Credit Form to your corporate T2 income tax return. Please note the deadline to file a claim with the Canada Revenue Agency is 18 months from the end of the tax year for which FIBC is being claimed for taxation years beginning on or after February 19, 2020.

Service Standard

Applications – Creative BC

120 days processing of an application: Creative BC’s service standard for processing applications to the Film Incentive BC (FIBC) and the Production Services Tax Credit (PSTC) programs is 120 days from the date a complete application is received, 90% of the time.

5 days processing of a pre-certification: Creative BC’s services standard for processing pre-certification registrations to the Production Services Tax Credit (PSTC) programs is 5 days from the date received, 90% of the time.

Claims – Canada Revenue Agency

If the claim is not selected for audit by the CRA, processing takes place within 60 days of the CRA’s receipt of your complete claim. If the claim is selected for audit, the processing time is usually within 120 days of receipt of a complete claim. The CRA is committed to meeting these service standards 90% of the time. Direct all enquiries regarding the T2 return and motion picture tax credit claims to the CRA’s Fraser Valley and Interior Film Services Unit.