Effective April 1, 2025, Creative BC will update the motion picture tax credit certificates to include key dates essential for determining eligibility and filing deadlines; as well as basic rates under the Film Incentive BC (FIBC) and Production Services Tax Credit (PSTC) programs.
This update will affect the Accreditation certificates (PSTC) and Eligibility certificates (FIBC), which will now list the Principal Photography Start Date*, and the Completion certificates (FIBC), which will now list the Production Completion Date**. Please ensure that all dates provided to Creative BC during submission are accurate in order for the certificate to be issued.
Learn more about the deadlines with PSTC Deadline Calculator and FIBC Deadline Calculator.
*Principal Photography Start Date is when the production begins filming of the main unit.
For Live Action Productions:
“Principal photography”, for scripted productions, is the filming of the main unit of the production, with principals and majority key creatives present on set, distinct from second unit, splinter unit, development filming or similar.
“Principal photography”, for unscripted productions, such as documentaries, factual and lifestyle, is the filming of the main unit of the production, with subjects (if applicable) and majority key creatives present on set during which the primary footage of the production is filmed, distinct from the second unit, development filming or similar.
For Animated Productions: principal photography is the beginning of key animation.
“Key animation” is the pivotal moment in the animation process that defines/encapsulates the movement/emotion and provides key frames/ poses, setting the timing, life and expression of the character(s) in the sequence. The key animator’s work is part of the final print.