Film Incentive BC
Film Incentive BC (FIBC) is a refundable labour based incentive for Canadian productions.
Motion Picture Tax Credits
News
Important message for PSTC applicants regarding pre-certification
Currently, under section 79 (1) "accredited qualified BC labour expenditure" of the Income Tax Act of British Columbia, an accredited production corporation claiming the Production Services Tax Credits (PSTC) must give notice (pre-certification) in accordance with...
Important message for FIBC applicants: CRA allows a transition period for filing requirement
Under section 85(1) of the Income Tax Act of British Columbia, corporations filing a claim for the British Columbia film and television tax credit (BCFTTC - FIBC) must submit a Completion Certificate with their T2 corporation income tax return if the production was...
Important Message for PSTC Applicants: Recent changes to the notice deadline
PRE-CERTIFICATION: Recent changes to the notice deadline B.C. Budget 2022 proposes that the deadline for the production services tax credits applicant to file a pre-certification form is extended from 60 to 120 days effective February 22, 2022. This impacts...
Important Message for Production Services Tax Credit Applicants
Important messages regarding the Production Services Tax Credit program for applicants
Important Message for Film Incentive BC Tax Credit Applicants
Production companies are encouraged to apply for their tax credit certificates as early as possible – see the recommended timelines below. This is because Creative BC may require 6 months to process certificate applications. We are unable to guarantee that applications filed later will be processed in time for the production company to file with the CRA before the deadline, which may result in denied claims.
CRA Important notice regarding Film + Media Tax Credits
Please contact the CRA Film Services Units for information on CRA filing deadlines for PSTC and FIBC. Additionally, BC Ministry of Finance has announced “As part of our COVID-19 supports, the deadline to claim the tax credit for claims required to be made March...
Join Creative BC for a Motion Picture Tax Credits Info Session: Film Incentive BC
Creative BC’s tax credit team will be hosting a livestream event on Wednesday, October 21st, 10:00am – 10:30am Pacific Time, highlighting key points of the Film Incentive BC (FIBC) tax credit program.
Creative BC Tax Credit Procedures During COVID-19 Pandemic
Creative BC has made minor amendments to usual tax credits procedures during COVID-19
B.C. Budget and Fiscal Plan 2020 – Updates to Motion Picture Tax Credit Programs
Learn about the adjustments to both Film Incentive B.C. (FIBC) and Production Services Tax Credit (PSTC) application timelines and protocols.
Creative BC Launches a New PSTC Pre-certification Process
2019 PSTC Pre-Certification Process Motion Picture Tax Credits Application in B.C. In consultation with government and industry stakeholders, Creative BC is today sharing preliminary information regarding the anticipated implementation of the new PSTC...
B.C.’s Motion Picture Industry Remains Steady with $3.2B Contribution to Economy
Creative BC is pleased to report that 384 productions which qualified for labour-based tax credit certifications during the 2018/19 fiscal year have contributed $3.2 billion to B.C.’s economy.
Creative BC is Launching a New Tax Credit Application System
New system requires your action before April 1, 2019!
B.C.’s Motion Picture Industry Contributes $3.4B to the Provincial Economy
For immediate release
New Film Tax Credit Rates give Industry Certainty and Protect Taxpayers
Victoria, BC – Consultations with the BC film and television industry have led to proposed adjustments to the province’s film tax credit rates that provide certainty to the film industry while keeping the subsidy affordable for taxpayers, Finance Minister Michael de Jong announced today.
DAVE Tax Credit Update
Important update on eligible post-production activities
Important message about when to submit an FIBC application
Production companies are encouraged to apply for their tax credit certificates as early as possible – see the recommended timelines below. This is because Creative BC may require 6 months to process certificate applications. We are unable to guarantee that applications filed later will be processed in time for the production company to file with the CRA before the deadline, which may result in denied claims.
For an eligibility certificate, we strongly recommend that you apply as early as possible in the pre-production or production stage and no later than 12 months from the corporation’s taxation year in which principal photography began.
For completion certificates, we strongly recommend that production companies submit completion certificate applications within 12-24 months of the taxation year in which principal photography began.
About FIBC
Film Incentive BC (FIBC) is a refundable corporate income tax credit. When filing tax returns, your corporation may claim a specified percentage of the labour costs incurred while making a production. The credits are applied to reduce tax payable, and any remaining balance is paid to the corporation.
Please note that your production corporation must apply to Creative BC to receive an eligibility and completion certificate for your production. In order to claim FIBC tax credits, your production corporation must file a corporate income tax return, along with the certificates, with the Canada Revenue Agency.
FIBC is a labour based tax credit available to Canadian owned and controlled production corporations that have a permanent establishment in BC.
FIBC provides refundable tax credits to Canadian controlled production companies based on eligible BC labour costs. This tax credit is designed to encourage film, television, digital animation, and visual effects production in British Columbia. The program includes six initiatives: Basic, Regional, Distant Location Regional, Training, Digital Animation, Visual Effects and Post-Production (DAVE) and Scriptwriting.
| Tax Credit | Value |
| Basic FIBC | 35% |
| Regional Tax Credit | 12.5% |
| Distant Location Tax Credit | 6% |
| Training Tax Credit | 30% |
| Tax Credit | Value |
| Digital Animation, Visual Effects + Post-Production (DAVE) | 16% |
For productions with a principal photography start date after September 30, 2016
*For productions with a principal photography start date before October 1, 2016, please contact Creative BC for more information.
| Tax Credit | Value |
| Scriptwriting Tax Credit | 35% |
For scriptwriting Expenditures Incurred after February 20, 2018
Additional Resources
Watch the FIBC online info session hosted by Creative BC staff
Contact the Motion Picture Tax Credit Team
taxteam@creativebc.com
Contact staff directly
Biljana Radovic| Manager, Motion Picture Tax Credits
Tel: +1 604 730 2232
bradovic (at) creativebc.com
Joanne Chow | Senior Business Analyst, Motion Picture Tax Credits
Tel: +1 778 657 6278
jchow (at) creativebc.com
Lea Chambers | Senior Business Analyst, Motion Picture Tax Credits
Tel: +1 604 730 2252
lchambers (at) creativebc.com
Andrée Laplante | Business Analyst, Motion Picture Tax Credits
Tel: +1 604 262 8678
alaplante (at) creativebc.com
Patricia Lee | Business Analyst, Motion Picture Tax Credits
Tel: +1 236 471 0786
plee (at) creativebc.com
Derek Clayton | Business Analyst, Motion Picture Tax Credits
Tel: +1 236 471 0877
dclayton (at) creativebc.com
Troy Taillon | Business Analyst, Motion Picture Tax Credits
Tel: +1 236-471-0681
ttaillon (at) creativebc.com
Shannon Hunt | Coordinator, Motion Picture Tax Credits
Tel: +1 236 471 0138
shunt (at) creativebc.com
Apply Online
Access the online Tax Credit Application Portal
For FIBC applicants
->
Tax Credits Overview
FIBC Summary
Program Summary for Interprovincial Co-Productions
Program Summary for International Treaty Co-Productions
Application Eligibility Checklist
Application Completion Checklist
FIBC Audit Requirements at Completion
Motion Picture FIBC Tax Credit Recipients: On-Screen Credits
Fee Schedule
Corporate Documents
Schedule B – Certificate of an Officer
Public Corporation Affidavit
Basic Tax Credit
Template - Production Schedule
Template - Schedule of B.C./Non-B.C. Costs
Schedule A - Declaration of B.C. Residency
FIBC Calculator
Regional + Distant Tax Credits
Template - Regional Distant Location Breakdown
Regional + Distant Location Map
Scriptwriting Tax Credit