The Digital Animation Visual Effects and Post-Production Tax Credit (“DAVE”) is a refundable Film and Television bonus tax credit available under both of B.C.’s motion picture tax credit programs: Film Incentive BC (FIBC) and the Production Services Tax Credit (PSTC)....

Under Film Incentive BC (“FIBC”), the tax credit amounts are calculated on the qualified BC labour expenditure (QBCLE) of the corporation, which is the lesser of the (a) labour cap or (b) BC labour incurred by the production company (excluding writer fees). Some...

Are you planning your next Canadian content production? Be sure to know the Canadian Content rules. Under Film Incentive BC, a production that is not an international treaty co-production must be allotted at least 6 Canadian content points by the certifying authority;...

For Film Incentive BC (“FIBC”) applications, the “producer” of a film or video production is defined in the Income Tax Act – Film and Television Tax Credit Regulations as: the individual who (a) controls and is the central decision maker in respect of the production,...

February 2023 - An eligible production corporation (under Film Incentive BC - FIBC) or an accredited production corporation (under Production Services Tax Credit - PSTC) can claim the tax credit when filing the T2 Corporate Income Tax Return. A completed claim form...

Creative BC has updated the forms available in the Motion Picture Tax Credits section on the website to make PDF documents fillable for your convenience and our efficient data processing. There are updated fillable PDF forms available here: Production Schedule...

The business number (BN) is a unique number assigned to a company by the Canada Revenue Agency (CRA).  Business owners use this number to identify their company when in contact with any federal, provincial, or local government program. The business number consists of...

“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...

Motion Picture Tax Credit application standard is to process applications within 120 days from the date we receive a complete application. Incomplete applications, outstanding information or missing documents can delay the issuing of certificates. An application can...

Film Incentive BC (FIBC) is an economic initiative designed to encourage film, television, digital animation and visual effects production in British Columbia. Eligible applicants are film, television and animation production corporations with a permanent...

Know the minimum budget requirement for your production to be qualified for PSTC   Under the Production Services Tax Credit (PSTC) there are different minimum budget threshold requirements for different types of productions.   The following can help you...

If you intend to claim the motion picture tax credits in British Columbia, ensure your corporation has a permanent establishment in BC   Accredited corporation claiming PSTC must be a Canadian taxable corporation primarily engaged in film and video production business...

Did you know that Creative BC now accepts fee payment via e-transfer? Account details and additional instructions can be found in our Payment Options doc which can be requested from the tax team at taxteam@creativebc.com.   Creative BC continues to accept payment...

Are you planning your next Canadian content film? Be sure to know the initial licensing rule.   Under Film Incentive BC, for productions that are not treaty co-productions or interprovincial co-productions, the initial licensing of the commercial exploitation of the...

To better serve all of our tax credits applicants, we have re-introduced a PSTC pre-assessments system to help ensure that applications are complete prior to an analyst being assigned for the accreditation certificate review.

Did you know that our domestic tax credit program, Film Incentive BC, has legislative deadlines?