Production Services Tax Credit

A refundable labour based tax incentive for international projects made in BC.

The PSTC is a refundable corporate income tax credit. When filing tax returns, your corporation may claim a specified percentage of the labour costs incurred in making a production. The credits are applied to reduce tax payable, and any remaining balance is paid to the corporation.

** The production corporation must register with Creative BC for Pre-certification by submitting a form through Creative BC’s website within 60 days after the date the corporation first incurs an accredited BC labour expenditure on the production. Once the Pre-certification number is issued, the production corporation may apply to Creative BC to receive an accreditation certificate for the production.

In order to claim the PSTC tax credits, your production corporation must file a corporate income tax return, along with the certificates, with the Canada Revenue Agency.

The PSTC is not subject to any Canadian content requirements. In addition, there is no limit on the PSTC that may be claimed on a particular production and there is no limit that a corporation or group of corporations can claim.

The program includes four initiatives: Basic, Regional, Distant Location and Digital Animation, Visual Effects and Post-Production (DAVE).

FOR PRODUCTIONS WITH A PRINCIPAL PHOTOGRAPHY START DATE AFTER SEPTEMBER 30, 2016*:

Tax Credit

Value

 Basic PSTC 28%
 Regional PSTC 6%
 Distant Location Tax Credit 6%
 Digital Animation, Visual Effects + Post-Production (DAVE) 16%

*For productions with a principal photography start date before October 1, 2016, please contact Creative BC for more information. 


ADDITIONAL RESOURCES

  • The schedule of timelines and dates relevant to change is as follows: 

    Projects that start Principal Photography on or after February 19, 2020

    $10,000 fee + GST
    Projects that start Principal Photography prior to February 19, 2020 $5,500 fee + GST


    Please note that all applications are subject to GST (unchanged)

    Please contact taxteam@creativebc.com with any questions or comments.

  • JILL REILLY | Manager, Motion Picture Tax Credits

    Tel: +1 604 730 2237

    jreilly (at) creativebc.com


    BILJANA RADOVIC | Business Analyst, Motion Picture Tax Credits

    Tel: +1 604 730 2232

    bradovic (at) creativebc.com


    KAL DHOOT | Business Analyst, Motion Picture Tax Credits 

    Tel: +1 604 730 2240

    kdhoot (at) creativebc.com


    JOANNE CHOW | Business Analyst, Motion Picture Tax Credits

    Tel: +1 778 657 6278

    jchow (at) creativebc.com


    LEA CHAMBERS | Business Analyst, Motion Picture Tax Credits

    Tel: +1 604 730 2252

    lchambers (at) creativebc.com


    ANDRÉE LAPLANTE | Coordinator, Motion Picture Tax Credits

    Tel: +1 604 262 8678

    alaplante (at) creativebc.com