General Questions
What are the different roles played by BC Film + Media and the BC Film Commission?
Does BC Film + Media offer production or completion financing?
Are non-BC resident individuals or companies eligible for BC Film + Media programs?
Introduction
Who administers FIBC?
Who can claim FIBC?
Is the credit refundable?
Can FIBC be claimed if a Production Services Tax Credit is claimed for the same production?
How do I claim FIBC?
What is the time limit for applying for an eligibility certificate?
What is the time limit for applying for a completion certificate?
What is the time limit for making a claim for FIBC?
What form do I use for claiming FIBC?
Does 3D or stereoscopic filming or conversion qualify for the Digital Animation or Visual Effects (DAVE) tax credit?
What are considered allowable producer fees?
Are kit rentals considered eligible labour expenditures for the film tax credit programs?
How long does it take to get an eligibility or completion certificate?
How long does it take to get a refund?
Are International Treaty and Interprovincial Co-Productions eligible to apply for tax credits?
Introduction
Who administers the PSTC?
Who can claim the PSTC?
Is the credit refundable?
Can the PSTC be claimed if a Film and Television Tax Credit is being claimed for the same production?
How do I claim the PSTC?
Is there a time limit for applying for an accreditation certificate?
What is the time limit for making a claim for the PSTC?
What form do I use to claim the PSTC?
Does 3D or stereoscopic filming or conversion qualify for the Digital Animation or Visual Effects (DAVE) tax credit?
What are considered allowable producer fees?
Are kit rentals considered eligible labour expenditures for the film tax credit programs?
How long does it take to get an accreditation certificate?
How long does it take to get a refund?
What is the Project Development Fund?
Does my company need to be incorporated to be eligible to apply for Project Development Funding?
Are co-ventures and/or co-productions eligible to apply to the Project Development Fund?
Will there be a creative evaluation of the projects accepted into the Project Development Fund?
Are producer fees and corporate overhead considered eligible expenses?
What if the development phase being funded takes longer than anticipated?
Can I submit my application electronically?
In regards to the Passport to Markets “approved site list”, what is meant by “open registration” and “pre-selection”?
My film has been chosen to screen at a festival, does this automatically qualify me for a Passport to Market award?
Are Sales agents/distributors eligible to apply?
What if the market that I would like to attend is not listed on the Passport to Markets “approved site list”?
I have received a Passport to Market support twice this year, am I still eligible to apply for additional travel support?
What is the maximum amount I would be able to get for travel support through the Passport to Markets program?
When will I get my Passport to Market advance?
In the province of British Columbia, programs relating to the film, television and digital media sector are delivered by two distinct organizations. BC Film + Media is a non-profit society that provides a range of programs to assist with project financing, marketing and professional skills development, and also administers the provincial tax credit programs. The BC Film Commission, a branch of the provincial Ministry of Community, Sport & Cultural Development, is responsible for facilitating production activity in British Columbia and markets the province as a film location. Questions regarding production services, including locations, permits, crews, or a list of productions currently shooting in BC, should be directed to the BC Film Commission.
At this time, BC Film + Media does not provide production or completion financing. The Society offers development, marketing, and professional skills development programs. Follow the program tabs along the side for further information about each of our programs.
BC Film + Media funding programs require that the applicant is a resident of British Columbia, and/or that the applicant company is BC owned and controlled. However, as a Canadian or international producer, you can partner with BC resident filmmakers in an international treaty or interprovincial co-production, and access BC Film + Media funding. These projects are also eligible for the domestic tax incentive, Film Incentive BC (FIBC). A list of active British Columbia producers can be found in our "Industry Information" section. Please contact our office with any questions regarding eligibility and co-production. Companies interested in shooting their project in British Columbia may be able to access the Production Services Tax Credit (PSTC), which is a labour based tax incentive that offers refundable tax credits based on eligible BC labour costs. More information on the PSTC can be found in the "Tax Credits" section of the website.
The Film Incentive BC program (FIBC) provides refundable tax credits to eligible corporations that produce eligible film or video productions in British Columbia. The credits are for domestic productions with qualifying levels of Canadian content.
The program consists of five distinct credits:
BC Film + Media processes the applications for eligibility and completion certificates. The certifying authority is the Minister of Community, Sport and Cultural Development. The Canada Revenue Agency (CRA) reviews and audits claims and issues refund cheques where appropriate. If a corporation disagrees with the amount of credits assessed by the CRA, a Notice of Objection should be filed with the CRA within 90 days of the date of the Notice of Assessment.
The FIBC credit may be claimed by an eligible production corporation. Please see the following bulletin for more information on the eligibility requirements: CIT 009, British Columbia Film and Television Tax Credit
Yes, the credit is refundable to the extent it exceeds the corporation's income tax payable.
No, only one or the other may be claimed for a single production.
The credit is claimed when filing the T2 Corporation Income Tax Return. A completed claim form (T1196) and eligibility certificate for each production should be attached to the top of the T2 form. If a production is completed during the tax year, a completion certificate should also be attached when filing the T2 Corporation Income Tax Return with the Canada Revenue Agency.
An eligibility certificate must be issued by BC Film + Media within 30 months from the end of the corporation's fiscal year in which principal photography began. Production companies are encouraged to apply for an eligibility certificate as early as possible in the pre-production or production stage. This allows time to correct any items that may put a production offside prior to the start of the production. Documents required at the time of application are set out in the Checklist on BC Film + Media’s website.
An eligible production corporation should apply for a completion certificate as soon as the production is completed. Documents required at the time of application are set out in the Checklist on BC Film + Media’s website. A completion certificate must be issued by BC Film + Media within 30 months from the end of the corporation's fiscal year in which principal photography began. If you fail to submit your application and documents on time, or do not allow BC Film sufficient time to issue the completion certificate on time, your eligibility certificate may be revoked. If the eligibility certificate is revoked, the production corporation is not entitled to FIBC and must repay any monies received for that production.
The claim form (T1196), eligibility certificate and T2 must be filed with the Canada Revenue Agency (CRA) (link to: http://www.cra-arc.gc.ca/) within 36 months of the end of the tax year in which FIBC is being claimed. If the production is completed during the tax year, a completion certification should also be attached to the top of the T2 form. The CRA will not process claims that are filed late.
Please use claim form T1196.
The 3D filming process involves two cameras set together filming a scene simultaneously. Normally one camera is stationary and the second camera can be adjusted from side to side or up and down to capture the shot required. The two cameras are digital cameras and feed the digital images to storage media or to computers. The digital images captured from both cameras are then manipulated with the use of specialized computer programs to create the 3D effect that is desired. These manipulations include combining the two shots for alignment, depth perception adjustments, various convergence adjustments, vertical correction, flare reduction, rotoscoping and other visual effects functions.
The 3D conversion process involves the digital conversion of two-dimensional (2D) media into 3D media. The changeover from 2D to 3D is accomplished utilizing stereoscopic view interpolation that creates the illusion of 3D without the two separate camera angles used to create traditional native 3D content. The interpolation process analyses the position and motion characteristics of objects in a sequence of video frames and uses depth estimation to render stereoscopic views. The resultant image is essentially a visual effect composed from the cumulative use of various digital toolsets.
3D or stereoscopic filming or conversion (3D) may be eligible for the DAVE tax credit, provided the shots are manipulated after shooting for depth perception and other visual effect properties. The wages, salaries and remuneration paid to BC-based individuals performing the 3D associated post-production functions may qualify as BC labour expenditures for the purposes of calculating the DAVE tax credit. Please note, only the individuals using digital technology for the 3D process will qualify for the "digital" component of the credit for the purposes of determining primarily digital. The fact that a production is made entirely using 3D processes does not make the production automatically 100% DAVE eligible. The primarily digital determination must be performed to determine the amount of DAVE eligible activities for the production.
Please refer to CRA’s Application Policy FAS 2009-01, which provides detailed information on allowable producer fees for the purposes of the federal and BC Film + Media tax credits.
The BC film tax credit programs are calculated based on labour expenditures made to BC-based individuals. The kit rental charges are not direct labour expenditures as they are paid for the rental of the equipment or tools and not for the individual’s labour. Therefore, under the BC Act, these amounts are not eligible to be included in the calculations for eligible labour expenditures.
However, if the kit rental is paid to an employee and is included as a taxable benefit to the employee on their T4 and the relevant source deductions have been taken, kit rentals will be allowed to be included as an eligible labour expenditure. CRA’s Application Policy FIS 2006-01 provides further information on the inclusion of taxable benefits as labour expenditures. If an individual is being paid as a contractor, the kit rentals are not permitted as eligible labour expenditures.
If the application is complete, our service standard is to have an application processed within 30 business days of receiving the submission. However, incomplete applications, outstanding information or missing documents will delay the issuing of certificates. To ensure the fastest possible service, please use the on-line application form.
The Film Services Units in the CRA try to complete their work on a claim within 60 days for a complete claim that does not need an audit, or within 120 days when an audit is performed. The complete file is then forwarded to your tax centre for assessment. A refund cheque is issued within a few days where applicable.
An International Treaty Co-Production is a production that is jointly produced by two or more production companies under the terms of a co-production treaty entered into between Canada and another country. Telefilm Canada is the certifying authority for Treaty Co-Productions. Please contact Telefilm for further information and guidelines. An Interprovincial Co-Production is a production that is jointly produced by two or more production companies from different provincial jurisdictions. International Treaty and Interprovincial Co-Productions are eligible to apply for the FIBC tax credit under certain conditions; please review the FIBC overview for interprovincial co-productions and the FIBC overview for international co-productions for more information.
The Production Services Tax Credit Program (PSTC) provides refundable tax credits to accredited production corporations who produce accredited film or video productions in British Columbi
These credits are available to both domestic and foreign producers and there is no Canadian content requirement.
The program consists of four distinct credits:
BC Film + Media processes the applications for accreditation certificates. The certifying authority is the Minister of Community, Sport and Cultural Development, who will determine eligibility for the certificate. The Canada Revenue Agency (CRA) reviews and audits claims and issues refund cheques where appropriate. If a corporation disagrees with the amount of credit assessed by the CRA, a Notice of Objection should be filed with the CRA within 90 days of the date of the Notice of Assessment.
The PSTC may be claimed by an accredited production corporation. Please see the following bulletin for more information on the eligibility requirements: CIT 010, Production Services Tax Credit.
Yes, the credit is refundable to the extent it exceeds the corporation’s income tax payable.
No, only one or the other may be claimed for a single production.
The credit is claimed when filing the T2 Corporation Income Tax Return. A completed claim form (T1197) and an accreditation certificate for each production should be attached to the top of the T2 form.
No, there is no time limit for applying for the certificate. However, there is a time limit for claiming the PSTC, and an accreditation certificate is required for the Canada Revenue Agency (CRA) to process the PSTC claim. Production companies are encouraged to apply for an accreditation certificate as early as possible in the pre-production or production stage. This allows time to correct any items that may put a production offside prior to the start of the production.
The claim form (T1197), accreditation certificate and T2 must be filed with the Canada Revenue Agency (CRA) within 36 months of the end of the tax year in which the PSTC is being claimed. Late filed claims will not be processed by CRA.
Please use claim form T1197.
The 3D filming process involves two cameras set together filming a scene simultaneously. Normally one camera is stationary and the second camera can be adjusted from side to side or up and down to capture the shot required. The two cameras are digital cameras and feed the digital images to storage media or to computers. The digital images captured from both cameras are then manipulated with the use of specialized computer programs to create the 3D effect that is desired. These manipulations include combining the two shots for alignment, depth perception adjustments, various convergence adjustments, vertical correction, flare reduction, rotoscoping and other visual effects functions.
The 3D conversion process involves the digital conversion of two-dimensional (2D) media into 3D media. The changeover from 2D to 3D is accomplished utilizing stereoscopic view interpolation that creates the illusion of 3D without the two separate camera angles used to create traditional native 3D content. The interpolation process analyses the position and motion characteristics of objects in a sequence of video frames and uses depth estimation to render stereoscopic views. The resultant image is essentially a visual effect composed from the cumulative use of various digital toolsets.
3D or stereoscopic filming or conversion (3D) may be eligible for the DAVE tax credit, provided the shots are manipulated after shooting for depth perception and other visual effect properties. The wages, salaries and remuneration paid to BC-based individuals performing the 3D associated post-production functions may qualify as BC labour expenditures for the purposes of calculating the DAVE tax credit. Please note, only the individuals using digital technology for the 3D process will qualify for the "digital" component of the credit for the purposes of determining primarily digital. The fact that a production is made entirely using 3D processes does not make the production automatically 100% DAVE eligible. The primarily digital determination must be performed to determine the amount of DAVE eligible activities for the production.
Please refer to CRA’s Application Policy FAS 2009-01, which provides detailed information on allowable producer fees for the purposes of the federal and British Columbia film tax credits.
The BC film tax credit programs are calculated based on labour expenditures made to BC-based individuals. The kit rental charges are not direct labour expenditures as they are paid for the rental of the equipment or tools and not for the individual’s labour. Therefore, under the BC Act, these amounts are not eligible to be included in the calculations for eligible labour expenditures. However, if the kit rental is paid to an employee and is included as a taxable benefit to the employee on their T4 and the relevant source deductions have been taken, kit rentals will be allowed to be included as an eligible labour expenditure. CRA’s Application Policy FIS 2006-01 provides further information on the inclusion of taxable benefits as labour expenditures. If an individual is being paid as a contractor, the kit rentals are not permitted as eligible labour expenditures.
If the application is complete, our service standard is to have an application processed within 30 business days of receiving the submission. However, incomplete applications, outstanding information or missing documents will delay the issuing of certificates. To ensure the fastest possible service, please use the on-line application form.
The Film Services Units in the CRA try to complete their work on a claim within 60 days for a complete claim that does not need an audit, or within 120 days when an audit is performed. The complete file is then forwarded to your tax centre for assessment. A refund cheque is issued within a few days where applicable.
The Project Development Fund provides non-recoupable advances to BC based production companies who meet the eligibility criteria outlined in the Program Guidelines. The funds advanced must be used to develop film, television or digital media content which a broadcaster, distributor or other eligible triggering agent has committed, in writing, to advance cash for the current phase of development.
BC Film will only accept Project Development Fund applications from companies incorporated in British Columbia (or Canada) which are majority owned and managed by residents of British Columbia. The head office of the company must be in BC. Companies extra-provincially incorporated in British Columbia are not eligible to apply for funding.
Yes. As per the Project Development Fund guidelines, co-productions and co-ventures are eligible to apply for funding, and are encouraged however; proper written documentation must be included in the application. Documentation is demonstrated through an executed co-production deal memo and/or agreement outlining the percentage of ownership and level of control given to the eligible BC Company and the obligations by each party during the development phase. Copyright ownership granted to the BC applicant must be equal to the BC applicant’s financial, technical and creative contribution and control and must not be less than 20%. For applications that are co-production betweens 2 BC companies, the application is then a joint-application and the contract must be addressed to and signed by both BC companies.
No. Review and analysis of the application does not include a creative evaluation. A review is conducted to determine eligibility which includes proof of a commitment from an eligible triggering agent (the “triggering agent”) to advance funds for the development of a specific project. Applications are evaluated on a first come/first served basis until the allocated budget for the program is fully expended.
Yes, producer fees and corporate overhead are acceptable development costs and can be calculated as a combined maximum 40% of the above approved direct development costs (the “base budget”). In the case of co-productions, additional money over and above general corporate overhead can be included in the “office” line item to accommodate increased long distance phone and/or fax costs.
An estimated Completion Date is included on the Non-Recoupable Advance Agreement’s Schedule “A”. This is the date by which the Producer promises that all development will be completed and final deliverables will be sent in for approval. In general, BC Film will agree to amend this date at the Producer’s request only once.
Yes. BC Film will accept applications electronically via email in the form of an Adobe PDF or Word document. Please be sure to send the application to the appropriate business analyst who will be reviewing your submission. An email confirming receipt will follow shortly.
Open registration refers to markets that do not require a pre-selection process by event organizers, and registration is open to everyone such as with AFM, EFM or Cannes Marche du Film. Markets or forums that require a more comprehensive application where producers are screened would be the Hot Docs Forum or Strategic Partners. For these call outs producers are requested to show BC Film proof of selection from market organizers.
Producers or sales agents invited to screen at the Festival do not automatically qualify for the Passport to Market program. The individual producers receiving British Columbia Film’s support use this opportunity to explore co-production partnerships and develop relationships with broadcasters, distributors and financiers. Sales agents exploit his/her portfolio of film and TV product and attempt to secure pre-sales and/or the distribution rights for various territories around the world. Participation at these events enables attendees to secure market intelligence and keep up-to-date on market trends.
Under this program British Columbia Film provides non-recoupable advances to individual film, TV, and new media producers as well as sales agents and distributors who meet the eligibility criteria outlined in the program Guidelines. In the of a sales agent or distributor, BC Film requires documentation of bona fide operation as such and contracted representation of BC owned and controlled film or television projects (produced at arm’s length), a catalogue or pre-selection by market organizers by way of written invitation to participate as an observer or pitch participant. Only one producer or sales agent per company may apply for support to attend a specific market site.
Additional market sites may be considered during the year if they are deemed to meet the objectives of this program, budget permitting.
Yes, but applicants who have received support four or more times over the previous two fiscal years will have to provide additional information verifying recent production credits and/or financing raised from third parties for the projects in their development slate. BC resident producers and sales agents may apply for support to attend up to three markets per year.
A maximum participation by British Columbia Film is set for each market site, between $1,000 and $2,000 depending on the location and costs of the event. Typically, travel support for non domestic sites range from $1500 to a maximum of $2000.
As indicated in the Passport to Markets Letter of Agreement, successful applicants will receive 100% of British Columbia Film’s contribution upon submission of a final report. British Columbia Film requires the producer to provide a written narrative report together with a final cost report (and verifiable receipts) within 30 days of the last day of the market attended.
