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Film Incentive BC (FIBC) Deadlines
- The production must be completed within 24 months from the production corporation’s first fiscal year end after the start of principal photography (or the start of key animation for animated productions); and
- A completion certificate must be issued within 30 months from the production corporation’s first fiscal year end after the start of principal photography (or the start of key animation for animated productions).
For example, if principal photography on the production started on June 17, 2021 and the production corporation’s fiscal year end was April 30, the deadlines would be calculated from April 30, 2022. In this case, the production would have to be completed by April 30, 2024 and the completion certificate would have to be issued by October 31, 2024.
Keep these deadlines in mind to be sure you complete your production and file for your completion certificate in time.
Creative BC Tax Team
Learn more about Film Incentive BC (FIBC)
This post is intended as a general overview. It is not exhaustive and should not be relied upon to determine eligibility or the final amount of an anticipated tax credit. In case of any discrepancies between this post and the Income Tax Act (BC) and Regulations (the “Act”), the provisions of the Act prevail.
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