Motion Picture Tax Credits
Tax creditBritish Columbia
Labour-based refundable corporate income tax credits designed to encourage film and television live-action, VFX, and animated productions in British Columbia. Includes two programs: Production Services Tax Credit (PSTC) for accredited productions and Film Incentive BC (FIBC) for eligible Canadian-owned and controlled IP productions.
What you'll need
- Pre-certification form (PSTC) or Eligibility certificate application (FIBC)
- Locked production budget
- Accreditation Certificate or Eligibility and Completion Certificates
- T1197 BC Production Services Tax Credit Form (PSTC) or T1196 BC Film and Television Tax Credit Form (FIBC)
- Corporate T2 income tax return
- Evidence of principal photography or key animation start