FIBC eligibility requirements and exceptions specific to documentary productions

“Documentary” is considered a non-fiction motion picture production format intended to document a specific topic/subject, primarily designed to inform, educate and entertain, providing an in-depth critical analysis of a specific subject or point of view. (See CRTC website for program category definitions.)

Canadian Content points

Subjects or interviewees in a documentary are not considered Lead Performers for the attribution of the Canadian content points, however Hosts and Narrators are considered Leads. ( See CAVCO website for more details.) If a documentary has a single Host or Narrator, then this individual must be Canadian to meet the requirements.

For documentaries with less than the standard minimum 6 Canadian content points, all of the creative positions applicable to the production must be occupied by Canadians. (See s. 79(1) of the Income Tax Act (BC) “eligible production” (f) (i) (A).)

Requirements for shooting in BC and minimum BC spend

 Like all other production formats:

• at least 75% of the cost of post-production work must be for post-production work carried out in BC, in addition to being paid to BC-based companies and individuals (this calculation excludes costs for stock footage rights)

Unlike all other production formats:

• principal photography does not have to be done in BC
• at least 75% of the cost of producing the production is paid to BC-based individuals and corporations for their goods or services, regardless of where the work is carried out

When in doubt, it is best practice to review the FIBC program details (www.creativebc.com/fibc), or to contact Creative BC before production starts.

Andree Laplante
Business Analyst, Motion Picture Tax Credits
alaplante(at)creativebc.com

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.