The Budget Measures Implementation Act, 2026 (Bill 2), received Royal Assent on April 16, 2026. As a result, the proposed changes to the legislation and regulation for British Columbia’s Motion Picture Tax Credit Programs, announced on February 17, 2026, are official.
PSTC | Production Services Tax Credit
- PSTC Pre-Certification Requirement Eliminated if the production corporation first incurs an accredited B.C. labour expenditure in relation to an accredited production on or after October 20, 2025, or if a production corporation’s FIBC Eligibility Certificate is revoked on or after January 18, 2026.
- Extended the filing deadline from 18 months to 36 months after the end of the tax year for tax years that end on or after August 17, 2024.
- Increased the application fee for an accreditation certificate from $10,000 to $19,000, for applications received by Creative BC on or after March 1, 2026, where productions started principal photography after December 31, 2024
- Introduced a major production certificate fee of $5,000, effective March 1, 2026.
FIBC | Film Incentive BC
- Extended the filing deadline from 18 months to 36 months after the end of the tax year for tax years that end on or after August 17, 2024.
- FIBC Requirement to File a Completion Certificate Eliminated for tax years that end on or after August 17, 2024. However, production corporations are still required to obtain a Completion certificate within the 30-month deadline to meet the program requirements.
Please refer to the resources for information on eligibility requirements and required documentation for the FIBC and PSTC programs on our website, and contact taxteam@creativebc.com with any questions or comments.
Related Links
Links to the budget documents, news release and program webpages can be found here: