Motion Picture Tax Credits
Motion Picture Tax Credits are labour-based refundable corporate income tax credits designed to encourage film and television live-action, VFX, and animated productions in British Columbia.
Motion Picture Tax Credits
Insights
Application tips and tricks
FIBC Tax Credit Applicants: What “grinds” tax credits?
Under Film Incentive BC (“FIBC”), the tax credit amounts are calculated on the qualified BC labour expenditure (QBCLE) of
FIBC Tax Credit Applicants: Canadian Content Points
Are you planning your next Canadian content production? Be sure to know the Canadian Content rules. Under Film Incentive
FIBC Tax Credit Applicants: Producer Control
For Film Incentive BC (“FIBC”) applications, the “producer” of a film or video production is defined in the Income
Recent News
Program updates and announcements
Processing Time for Tax Credit Applications within the Service Standard
Service Standard & Processing Time Creative BC’s service standard for processing applications to the Film Incentive BC (FIBC) and the Production
Important Message for PSTC and FIBC Applicants: Animated Productions excluded from Regional and Distant Location Tax Credits
B.C. Budget proposes an amendment to the Regional and Distant location tax credits in the B.C. Income Tax Act
FIBC/PSTC Applicants: Important Update Regarding Creative BC Banking Account Information
Creative BC has recently made an update to our bank account information, including our bank account number. For future
Creative BC Knowledge Hub
Discover industry contacts, tax credit resources, productions shooting and more.
Creative BC is responsible for the administration of British Columbia’s motion picture tax credit programs for the Province of British Columbia. For more information on British Columbia’s tax credit process, eligibility requirements and timelines, select a program below:
Programs
Production Services Tax Credit (PSTC)
The Production Services Tax Credit is a labour-based tax incentive that provides refundable tax credits to accredited production corporations that have incurred accredited qualified BC labour expenditure on Canadian or international film and television productions in British Columbia.
Film Incentive BC (FIBC)
The Film Incentive BC is a labour-based tax incentive that provides refundable tax credits to eligible production corporations that have incurred qualified BC labour expenditure on Canadian film and television productions.
Qualify
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 our Summary sheets for general eligibility requirements and other information.
A production corporation can only claim a tax credit under one of the two available programs in BC for a particular production.
Production Services Tax Credits (PSTC)
Film Incentive BC (FIBC)
- FIBC Summary for eligible productions
- FIBC Summary for interprovincial co-productions
- FIBC Summary for treaty co-productions
Apply
Production Services Tax Credits (PSTC)
The accredited production corporation should submit its pre-certification form within 120 days of incurring the first accredited BC labour expenditure (ABCLE), for productions that incurred the first ABCLE on or after February 22, 2022. If a production company submits its pre-certification form after the 120-day period, ABCLE incurred prior to submitting the form will not be eligible for the PSTC.
Once a pre-certification number is issued, the accredited production corporation may apply to Creative BC to receive an accreditation certificate for the production. Accredited production corporations are encouraged to apply for their tax credit certificates as soon as they have all required documents (PSTC Accreditation checklist), locked budget, and principal photography or key animation started. Creative BC strongly recommends that accredited production corporations submit their accreditation certificate application to Creative BC within 12 months of the corporation’s taxation year-end.
Film Incentive BC (FIBC)
Production companies are encouraged to apply to receive an eligibility certificate and completion certificate as soon as they have all required documents (FIBC Eligibility checklist, FIBC Completion checklist), locked budget, and principal photography or key animation started.
For an eligibility certificate, Creative BC strongly recommends that eligible production corporations submit their eligibility certificate application to Creative BC no later than 12 months from the corporation’s taxation year in which principal photography began.
For completion certificates, Creative BC strongly recommends that eligible production corporations submit their completion certificate application to Creative BC at least 6 months before the filing deadline with the CRA to avoid the risk of losing tax credits.
Claim
Production Services Tax Credit (PSTC)
In order to claim the PSTC tax credit, the accredited production corporation must file a corporate income tax return, along with the certificates, with the Canada Revenue Agency. Attach the signed Accreditation Certificate along with a completed T1197 BC Production Services Tax Credit Form to your corporate T2 income tax return. Please note the deadline to file a claim with the Canada Revenue Agency is 18 months from the end of the tax year for which the PSTC is being claimed for taxation years beginning on or after February 19, 2020.
Film Incentive BC (FIBC)
In order to claim the FIBC tax credit, the eligible production corporation must file a corporate income tax return, along with the certificates, with the Canada Revenue Agency. Attach the signed Eligibility and Completion Certificates along with a completed T1196 BC Film and Television Tax Credit Form to your corporate T2 income tax return. Please note the deadline to file a claim with the Canada Revenue Agency is 18 months from the end of the tax year for which FIBC is being claimed for taxation years beginning on or after February 19, 2020.
Why British Columbia?
Labour-based Tax Credits
- No production cap
- No corporate cap
- No annual cap
- No sunset date
- No budget minimum requirement under FIBC
- No B.C. spend requirement under PSTC
- Bonus incentive for digital animation, VFX, and post-production activities
- Bonus incentives for filming and animation in remote locations
Service Standard
- 120 days processing of an application
Creative BC’s service standard for processing applications to the Film Incentive BC (FIBC) and the Production Services Tax Credit (PSTC) programs is 120 days from the date a complete application is received, 90% of the time.
- 5 days processing of a pre-certification
Creative BC’s services standard for processing pre-certification registrations to the Production Services Tax Credit (PSTC) programs is 5 days from the date received, 90% of the time.
Film Commission
The Provincial Film Commission at Creative BC delivers support and resources to the motion picture industry and the communities, stakeholders, and various partners. Access the Provincial Film Commission programs and services here:
- industry and community affairs and support
- production consultations
- tailored location packages for producers
- digital locations library access
- production studio infrastructure
- Creative BC + eight regional film commissions
- environmental sustainability resources
- workforce development programs
Motion Picture Tax Credit Reports
Annual motion picture tax credit administration and certification data.
Motion Picture Industry Overview + Statistics
Learn about British Columbia’s full-service motion picture capabilities, including current production statistics and more.