Are you a western Canadian artist or industry member? Submissions are now open for the Western Canadian Music Awards (both artistic and industry). Learn more about the Awards guidelines to see if you qualify, and be the first to get your application in. The regular...
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British Columbia Motion Picture Tax Credit Increases Announced
Important Update to B.C.’s Motion Picture Tax Credit Programs
On March 4, 2025, the Minister of Finance announced the following budget proposal to British Columbia’s Motion Picture Tax Credit Programs, subject to the approval of the legislature:
- Increase the Film Incentive BC (FIBC) basic credit from 35% to 40% for productions that start principal photography on or after January 1, 2025.
- Increase the Production Services Tax Credit (PSTC) basic credit from 28% to 36% for productions that start principal photography on or after January 1, 2025.
- Effective January 1, 2025, a new major production tax credit is available to production services tax credit claimants with B.C. production costs greater than $200 million. The major production tax credit is available for productions with principal photography starting on or after January 1, 2025, and is equal to 2% of a corporation’s accredited qualified B.C. labour expenditure in respect of the major production. The credit will be available upon completion of the major production.
- Restore the regional and distant location tax credits for animation productions that start principal photography on or after January 1, 2025, for production companies with a physical office in a regional or distant location. Under new rules, animation productions with a “physical office” located in prescribed regional or distant locations may be eligible for these supplemental tax credits provided that the labour expenditures claimed are for workers who are physically present and working in those offices at least 50% of the time.
Learn more
See the Tax Credit Changes and FAQ here.
See the proposed Budget 2025 here.
Motion Picture Tax Credit Programs
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