PSTC (Production Services Tax Credit)
is a labour based tax incentive that provides refundable tax credits to Canadian or international film and television production corporations that have incurred eligible labour costs in British Columbia.
FIBC (Film Incentive BC)
is a labour based tax incentive that provides refundable tax credits to Canadian controlled production companies based on eligible BC labour costs.
NEW IN 2018! INCLUSION OF SCRIPTWRITERS
BC Budget 2018 was announced on Tuesday February 20 by the Minister of Finance. The Film Incentive BC Tax Credit is proposed to be expanded to add a scriptwriting tax credit effective for expenditures incurred on or after February 21, 2018. The expansion will include BC labour for scriptwriting expenditures incurred by a corporation prior to the completion of the final script stage of the production. These are proposed changes until the legislation has been introduced and received Royal Assent.
DAVE (Digital Animation, Visual Effects and Post-Production Tax Credit)
is designed to provide an incentive to production companies employing BC based talent to create digital animation and visual effects in BC. Effective March 1, 2015 the DAVE tax credit will also apply to post-production activities. It must be claimed as part of either an FIBC application or a PSTC application. Select one of the programs below for more details.