Tax Credits
Creative BC is responsible for the administration of British Columbia's motion picture tax credit programs.
Production Services Tax Credit
(PSTC)
is a labour based tax incentive that provides refundable tax credits to Canadian or international film and television production corporations that have incurred eligible labour costs in British Columbia.
Film Incentive BC
(FIBC)
is a labour based tax incentive that provides refundable tax credits to Canadian controlled production companies based on eligible BC labour costs.
NEW IN 2018: Scriptwriting Tax Credit
The FIBC Tax Credit is expanded to add a scriptwriting tax credit effective for expenditures incurred on or after February 21, 2018. The expansion will include BC labour for scriptwriting expenditures incurred by a corporation prior to the completion of the final script stage of the production.
Digital Animation, Visual Effects
and Post-Production (DAVE)
is designed to provide an incentive to production companies employing BC based talent to create digital animation and visual effects in BC. Effective March 1, 2015 the DAVE tax credit will also apply to post-production activities. It must be claimed as part of either an FIBC application or a PSTC application.
Tax Credits
Creative BC is responsible for the administration of British Columbia's motion picture tax credit programs.
Production Services Tax Credit
(PSTC)
PSTC is a labour based tax incentive that provides refundable tax credits to Canadian or international film and television production corporations that have incurred eligible labour costs in British Columbia.
Film Incentive BC
(FIBC)
FIBC is a labour based tax incentive that provides refundable tax credits to Canadian controlled production companies based on eligible BC labour costs.
NEW IN 2018: Scriptwriting Tax Credit
The FIBC Tax Credit is expanded to add a scriptwriting tax credit effective for expenditures incurred on or after February 21, 2018. The expansion will include BC labour for scriptwriting expenditures incurred by a corporation prior to the completion of the final script stage of the production.
Digital Animation, Visual Effects
and Post-Production (DAVE)
DAVE is designed to provide an incentive to production companies employing BC based talent to create digital animation and visual effects in BC. Effective March 1, 2015 the DAVE tax credit will also apply to post-production activities. It must be claimed as part of either an FIBC application or a PSTC application.