BC Film Commission at Creative BC Claimed

NEW RATES for principal photography starting after December 31, 2024, including a major bonus for productions over C$200M

British Columbia's Motion Picture Tax Credits

• No production cap
• No corporate cap
• No annual cap
• No sunset date
• 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

Film Incentive BC | FIBC

A refundable B.C. labour-based tax incentive program for Canadian film and TV productions. May also be applicable to treaty and inter-provincial co-productions.

• Basic 40% NEW RATE
• Regional 12.5%
• Distant Location 6%
• Training 30%
• Digital Animation, Visual Effects +
• Post Production (DAVE) 16%
• Scriptwriting Tax Credit 35%

Production Services Tax Credit | PSTC

A refundable B.C. labour-based tax incentive program for internationally owned film and tv productions with work created in B.C.

• Basic 36% NEW RATE
• Regional 6%
• Distant Location 6%
• Digital Animation, Visual Effects +
• Post Production (DAVE) 16%
• NEW Major Production Bonus 2%*

*A new bonus of 2% has been added for productions that have B.C. production costs greater than C$200M

Stackable with Canada Federal Tax Incentive

16% Refundable Tax Credit of Canadian labour reduced by the amount of B.C. tax credits

British Columbia's provincial incentive is stackable with Canada's Federal Tax Incentive, which is 16% of qualifying Canadian labour expenditures net of 'assistance' ('assistance' includes any provincial incentives that are directly attributable to qualifying labour spend).

Contact the Motion Picture Tax Credit team at Creative BC to understand how provincial and federal tax credits work together.