British Columbia offers two tax credit programs:

1. Film Incentive BC (FIBC) is for domestic productions that are Canadian owned and controlled and have qualifying levels of Canadian content.

2. Production Services Tax Credit (PSTC), is open to both domestic and foreign producers, and has no Canadian content requirements.

A production corporation may only access either the FIBC or the PSTC program, but not both with respect to a production.

For detailed information on the PSTC program, refer to the info sheet about Tax Credits Available to Foreign Film and Television Productions.

TAX CREDIT

Basic FIBC 35% The qualified BC labour expenditure of the corporation. 

Regional FIBC 12.5% The qualified BC labour expenditure of the corporation pro-rated by the number of days of principal photography in BC outside of the designated Vancouver area to the total days of principal photography in BC. This tax credit must be accessed in conjunction with the Basic tax credit.

Distant Location Regional 6% The distant location regional tax credit is added to the regional tax credit for principal photography done outside of the Lower Mainland region, north of Whistler and east of Hope, excluding the Capital Regional District. It is pro-rated by the number of distant location principal photography days to the total BC principal photography days and must be accessed in conjunction with the Regional and Basic tax credit.

Training 30% The amount paid to a BC-based individual registered in an approved training program. The tax credit is capped at 3% of the corporation’s qualified BC labour expenditure and must be accessed in conjunction with the Basic tax credit.

Digital Animation or Visual Effects (DAVE) 17.5% The BC labour expenditures directly attributable to digital animation or visual effects activities. This tax credit must be accessed in conjunction with the Basic tax credit.

CDN Federal Production Tax Credit (CPTC) 25% Qualified Canadian labour expenditures of the corporation.