Motion Picture Tax Credits › PSTC | Production Services Tax Credit › Sample PSTC Calculator

Sample PSTC Calculator

Motion Picture Tax Credits
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Please note that results from this sample calculator are for demonstration purposes only and are not an official tax credit estimate.

Provincial Tax Credits - Foreign Service Production

Principal Photography begins after December 31, 2024

This is an animated production

A

B.C. net labour incurred by production company
$
B

B.C. net labour directly attributable to digital animation, VFX or post-production activities
$
C

Total principal photography (PP) days in B.C. (TD)
D

Total PP days outside of the designated Vancouver area (RD)
E

Total PP days in Distant Location (DLD)
F

Basic PSTC

 A x 28%
$ 0
G

Regional Tax Credit

 D/C x A x 6%
$ 0
H

Distant Location Tax Credit

 E/C x A x 6%
$ 0
I

DAVE Tax Credit

 B x 16%
$ 0
J

Total provincial tax credits

 F + G + H + I
$ 0

Federal tax credit

K

Net Canadian labour

 A - J
$ 0
L

Total federal tax credit

 K x 16%
$ 0
M

Total provincial and federal tax credits

 J + L
$ 0
Provincial Tax Credits - Foreign Service Production
A BC net labour incurred by production company
$
B BC net labour directly attributable to digital animation, VFX or post-production activities
$
C Total principal photography (PP) days in BC (TD)
D Total PP days outside of the designated Vancouver area (RD)
E Total PP days in Distant Location (DLD)
F Basic PSTC
A x 28%
$ 0
G Regional Tax Credit
D/C x A x 6%
$ 0
H Distant Location Tax Credit
E/C x A x 6%
$ 0
I DAVE Tax Credit
B x 16%
$ 0
J Total provincial tax credits
F + G + H + I
$ 0
Federal tax credit
K Net Canadian labour
A - J
$ 0
L Total federal tax credit
K x 16%
$ 0
M Total provincial and federal tax credits
J + L
$ 0

For productions that start principal photography after December 31, 2024, the basic tax credit will be increased from 28% to 36%.

For productions that start principal photography after September 30, 2016 and before December 31, 2024, the basic tax credit rate is 28%.

Animated productions with key animation beginning on or after June 1, 2024 and before January 1, 2025, are not eligible for the Regional or Distant location tax credit bonuses.

For live-action episodic productions applying for the Regional or Distant location tax credit, please download and use this calculator.

If you have any questions about your calculation or if you have a unique situation, please contact one of our staff, and we’ll be happy to assist you.