About PSTC
The Production Services Tax Credit (PSTC) is an economic initiative designed to encourage international film, television, digital animation, visual effects and post-production work in British Columbia. It is a refundable corporate income program that provides a labour-based incentive for film and television productions produced in B.C.
A production corporation must apply to Creative BC to receive an accreditation certificate and, where applicable, a major production certificate for the production. To claim the tax credits an accredited production corporation must file a corporate income tax return, along with the certificate(s), with the Canada Revenue Agency.
When filing tax returns, an accredited production corporation can claim a specified percentage of eligible labour costs incurred in B.C. in relation to the production. The credits are applied to reduce tax payable, and any remaining balance is paid to the corporation.
The program includes five initiatives: Basic, Regional, Distant Location, Digital Animation, Visual Effects and Post-Production (DAVE) and Major Production.
For productions with a principal photography (key animation) start date before January 1, 2025, please contact Creative BC at taxcredits (at) creativebc.com.
Productions with only VFX and/or post-production work done in B.C. can only apply for the Basic and DAVE tax credits.
When to Submit a PSTC Application
Applicants are encouraged to apply for an accredited certificate as soon as they have all required documents (see PSTC Application checklist), and principal photography or key animation has started. Creative BC strongly recommends that applications be submitted at least 9 months before the filing deadline to avoid the risk of losing tax credits. An accredited corporation can apply for a major production certificate after it is certified as an accredited production and upon completion of the production. The credit can only be claimed in the taxation year in which the major production is completed.
As per the B.C. Budget 2026, effective as of April 16, 2026, PSTC pre-certification registration is no longer required if the production corporation incurs its first accredited BC labour expenditure on or after October 20, 2025. If the first accredited BC labour expenditure is incurred before October 20, 2025, please inquire with Creative BC to determine if you are required to register for pre-certification by emailing taxcredits (at) creativebc.com.
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Resources
FAQ, Calculators, and Additional Resources
Contact Creative BC Staff
taxcredits (at) creativebc.com
Please note: Effective March 8, 2026, British Columbia will observe Pacific Daylight Time on a permanent basis.
Staff Directory
Biljana Radovic, Associate Director, Motion Picture Tax Credits
Tel: +1 604 730 2232 | Email: bradovic (at) creativebc.com
Patricia Lee, Program Manager, Motion Picture Tax Credits
Tel: +1 236 471 0786 | Email: plee (at) creativebc.com
Joanne Chow, Data + Administration Lead, Motion Picture Tax Credits
Tel: +1 778 657 6278 | Email: jchow (at) creativebc.com
Troy Taillon, Policy Lead, Motion Picture Tax Credits
Tel: +1 236-471-0681 | Email: ttaillon (at) creativebc.com
Andrée Laplante, Program Analyst, Motion Picture Tax Credits
Tel: +1 604 262 8678 | Email: alaplante (at) creativebc.com
Stephanie Taylor, Program Analyst, Motion Picture Tax Credits
Tel: +1 236-471-0667 | Email: staylor (at) creativebc.com
Nikki Yee, Coordinator, Motion Picture Tax Credits
Tel: +1 236-466-1075 | Email: nyee (at) creativebc.com
Tax Credits Overview
To qualify for the motion picture tax credits in British Columbia, the production must meet the following criteria specified in the B.C. Legislation (Income Tax Act Part 5 – Film and Television Tax Credit) and Regulation (Film and Television Tax Credit Regulation).
Consult the PSTC Summary sheet for general eligibility requirements and other information. A production corporation can only claim a tax credit under one of the two available programs in B.C. for a particular production.
Chain of Title
Digital Animation, VFX, and Post-Production (DAVE) Tax Credit
B.C. Budget
Learn about the adjustments to Production Services Tax Credit (PSTC) application timelines and protocols.
2026
Important message for PSTC applicants: Claim Deadline and Requirement Changes in 2026
Bill 2, Budget Measures Implementation Act, 2026, received Royal Assent on April 16, 2026. The following updates are official:
- The requirement for a corporation to file a notice of intent to claim the PSTC is eliminated for notices due on or after February 17, 2026. Notices that were required to have been filed prior to February 17, 2026, will continue to be subject to the previous requirements and timelines.
- The time in which a corporation must file a claim for either the FIBC or the PSTC is extended from 18 months to 36 months after the end of the corporation’s taxation year. The new time limit of 36 months applies to corporations with a taxation year beginning on or after February 17, 2026. For corporations with taxation years beginning before February 17, 2026, the time limit of 18 months is extended by a further 18 months if the time limit would have expired on or after February 17, 2026.
- The accreditation certificate fee for the PSTC is increased to $19,000 for corporations with productions that began principal photography after December 31, 2024 and apply for certification on or after March 1, 2026. The major production tax credit certification fee is set at $5,000.
See the BC Budget 2026, Budget and Fiscal Plan 2026/27 – 2028/29
2025
Update to the PSTC Program: Tax Credit Rate Increase in 2025
Bill 5, Budget Measures Implementation Act, 2025, received Royal Assent on May 29, 2025. The following updates are official:
- The Production Services Tax Credit (PSTC) basic rate increased from 28% to 36% for productions that start principal photography after December 31, 2024.
- The Major Production Tax Credit is available for completed productions with B.C. production costs greater than $200 million, that start principal photography after December 31, 2024, and is equal to an additional 2% of a corporation’s accredited qualified B.C. labour expenditure in respect of the major production. The total PSTC basic rate for the major productions is 38%.
- The Regional and Distant Location Tax Credits are restored for animation productions that start key animation after December 31, 2024, for production companies with a physical office in a regional or distant location, provided that the labour expenditures claimed are for workers who are physically present and working in those offices at least 50% of the time.
See the B.C. Budget 2025, Budget and Fiscal Plan 2025/26 – 2027/28
Please see the final version of Bill 5 here: Bill | Legislative Assembly of BC
2024
As previously announced, Budget 2024 introduces the amendment to the Regional and Distant location tax credits in the B.C. Income Tax Act to exclude animated productions from eligibility.
Animated productions under the Film Incentive BC and the Production Services Tax Credit programs with key animation beginning on or after June 1, 2024 will no longer be eligible for the Regional or Distant location tax credit bonuses.
2023
Effective July 1, 2020, the Income Tax Act’s production services tax credit is amended to allow corporations to claim labour expenditures incurred up to 120 days prior to the pre-certification form submission date under the credit, regardless of how late the pre-certification form was filed. This will only apply to film productions that incurred their first eligible accredited labour expenditure between July 1, 2020, and February 21, 2022. Read Budget and Fiscal Plan 2023/24 – 2025/26 (gov.bc.ca).
As previously announced, Budget 2023 introduces the aforementioned legislative measures.
2022
B.C. Budget 2022 extends the deadline for the production services tax credits applicant to file a pre-certification form from 60 to 120 days effective February 22, 2022.
This impacts productions that first incur accredited BC labour expenditures on or after February 22, 2022 and they must give a notice by submitting a pre-certification form through the Creative BC website within 120 days after incurring the first accredited B.C. labour expenditure.
Productions that first incurred accredited B.C. labour expenditures before February 22, 2022 but after June 30, 2020 have 60 days to file a pre-certification form (per Budget 2020).
If a pre-certification form is not submitted within the specified number of days, production companies are unable to claim labour expenditures incurred prior to filing the form.
For example, if a company files their pre-certification form 150 days after their first accredited B.C. labour expenditure, they will not be eligible to claim any labour expenditures that occurred within those 150 days. This in turn would reduce the production services tax credit that the production company would receive.
Once the pre-certification number is issued, the production corporation may apply to Creative BC to receive an accreditation certificate for the production.
To find out more, visit: Production services tax credit (gov.bc.ca)
2020
- New: Effective for taxation years beginning after February 18, 2020, the deadline to file a claim with CRA for the Film Incentive BC and the Production Services Tax Credit programs is reduced to 18 months.
- Previously Announced:Effective July 1, 2020, pre-certification notification has been introduced for corporations intending to claim the production services tax credit. Previously announced on September 24, 2019
- Previously Announced: Effective February 19, 2020, the accreditation certificate fee for the production services tax credit is increased.
For details, please visit the Tax Credit Program pages on our website. Thank you for your ongoing collaboration, the Creative BC team looks forward to enhancing our services.