Sample PSTC Calculator
Motion Picture Tax Credits
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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...
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...
PSTC/FIBC Tax Credit: Proof of Permanent Establishment in BC
If you intend to claim the motion picture tax credits in British Columbia, ensure your corporation has a permanent establishment in BC Accredited corporation claiming PSTC must be a Canadian taxable corporation primarily engaged in film and video production business...
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