Sample PSTC Calculator

Motion Picture Tax Credits

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Minimum budget levels for PSTC applicants

Know the minimum budget requirement for your production to be qualified for PSTC Under the Production Services Tax Credit (PSTC) there are different minimum budget threshold requirements for different types of productions.   The following can help you determine a...

Please note that these samples are for demonstration purposes only and is not an official tax credit estimate. For animated productions that start key animation after June 26, 2015, the regional and distant tax credits are subject to a different calculation method than that indicated in the calculator below. 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.

When principal photography starts after September 30, 2016

Provincial tax credits and a 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 outside of Vancouver (RD)

 
E

Total PP days in Distant Location (DD)

 
F

PSTC Basic

A x 28%
$ 0.00
G

PSTC Regional

D/C x A x 6%
$ 0.00
H

PSTC Distant Location Regional

E/C x A x 6%
$ 0.00
I

DAVE - 16%

B x 16%
$ 0.00
J

Total provincial tax credits

F + G + H + I
$ 0.00

Federal tax credit

K

Net Canadian labour

A - J
$ 0.00
L

Total federal tax credit

K x 16%
$ 0.00
M

Total provincial and federal tax credits

J + L
$ 0.00