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Film Incentive BC

Film Incentive BC (FIBC) is a refundable labour based incentive for Canadian productions.

Motion Picture Tax Credits

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PSTC/FIBC Application Fees: Payment Options

Did you know that Creative BC now accepts fee payment via e-transfer? See our updated Payment Options for PSTC and FIBC applications.   Creative BC continues to accept payment via cheque, money order, direct deposit, or wire transfer as well. See PSTC Fee...

FIBC Tax Credits: Initial Licensing

Are you planning your next Canadian content film? Be sure to know the initial licensing rule.   Under Film Incentive BC, for productions that are not treaty co-productions or interprovincial co-productions, the initial licensing of the commercial exploitation of the...

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

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

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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

STC Info Bulletin + FAQs
FIBC STC Breakdown