About Motion Picture Tax Credits

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.

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.