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Film Incentive BC

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

Motion Picture Tax Credits

Knowledge Hub

Discover industry contacts, tax credit resources, productions shooting and more.


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 up to 4 months to process complete 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 at least 6 months before the filing deadline to avoid a risk of losing tax credits. Read more here.

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 CreditValue
Basic FIBC35%
Regional Tax Credit12.5%
Distant Location Tax Credit6%
Training Tax Credit30%


Tax CreditValue
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 CreditValue
Scriptwriting Tax Credit35%

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


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 Declaration

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
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