Business Affairs and Production Accounting teams can now quickly, accurately, and instantly build B.C. motion picture tax credit deadlines
FIBC | Film Incentive BC
Recent News
Program updates and announcements
Important Message for PSTC and FIBC Applicants: Animated Productions no longer eligible for Regional and Distant Location Tax Credits
Budget Measures Implementation Act 2024 received royal assent on April 25, 2024, thus an amendment to the Regional and
Processing Time for Tax Credit Applications within the Service Standard
Service Standard & Processing Time Creative BC’s service standard for processing applications to the Film Incentive BC (FIBC) and the Production
Insights
Application tips and tricks
FIBC Tax Credit Applicants: What “grinds” tax credits?
Under Film Incentive BC (“FIBC”), the tax credit amounts are calculated on the qualified BC labour expenditure (QBCLE) of
FIBC Tax Credit Applicants: Canadian Content Points
Are you planning your next Canadian content production? Be sure to know the Canadian Content rules. Under Film Incentive
FIBC Tax Credit Applicants: Producer Control
For Film Incentive BC (“FIBC”) applications, the “producer” of a film or video production is defined in the Income
Knowledge Hub
Discover industry contacts, Creative BC grant recipients, productions shooting in B.C., competitive research, and more.
About FIBC
Film Incentive BC (FIBC) is a refundable labour based incentive for Canadian productions.
When filing tax returns, your corporation may claim a specified percentage of the labour costs incurred while making a production. The credits are applied to reduce tax payable, and any remaining balance is paid to the corporation.
Please note that your production corporation must apply to Creative BC to receive an eligibility and completion certificate for your production. In order to claim FIBC tax credits, your production corporation must file a corporate income tax return, along with the certificates, with the Canada Revenue Agency.
FIBC is a labour based tax credit available to Canadian owned and controlled production corporations that have a permanent establishment in BC.
FIBC provides refundable tax credits to Canadian controlled production companies based on eligible BC labour costs. This tax credit is designed to encourage film, television, digital animation, and visual effects production in British Columbia. The program includes six initiatives: Basic, Regional, Distant Location Regional, Training, Digital Animation, Visual Effects and Post-Production (DAVE) and Scriptwriting.
FOR LIVE ACTION PRODUCTIONS:
| Tax Credit | Value |
| Basic FIBC | 35% |
| Regional Tax Credit | 12.5% |
| Distant Location Tax Credit | 6% |
| DAVE Tax Credit (Digital Animation, Visual Effects + Post-Production) | 16% |
| Film Training Tax Credit | 30% |
| Scriptwriting Tax Credit | 35% |
For productions with a principal photography start date after September 30, 2016.
For productions with a principal photography start date before October 1, 2016, please contact Creative BC for more information.
For scriptwriting Expenditures Incurred after February 20, 2018.
FOR ANIMATED PRODUCTIONS:
| Tax Credit | Value |
| Basic FIBC | 35% |
| DAVE Tax Credit (Digital Animation, Visual Effects + Post-Production) | 16% |
| Film Training Tax Credit | 30% |
| Scriptwriting Tax Credit | 35% |
For productions with a principal photography (key animation) start date on or after June 1, 2024.
Productions with a principal photography (key animation) start date after June 26, 2015, and before June 1, 2024 could be eligible for Regional Tax Credit and Distant Location Tax Credit.
For productions with a principal photography start date before October 1, 2016, please contact Creative BC for more information.
For scriptwriting Expenditures Incurred after February 20, 2018.
When to submit an FIBC application
Production companies are encouraged to apply for their tax credit certificates as early as possible – see the recommended timelines below. This is because Creative BC may require up to 4 months to process complete applications. We are unable to guarantee that applications filed later will be processed in time for the production company to file with the CRA before the deadline, which may result in denied claims.
For an eligibility certificate, we strongly recommend that you apply as early as possible in the pre-production or production stage and no later than 12 months from the corporation’s taxation year in which principal photography began.
For completion certificates, we strongly recommend that production companies submit completion certificate applications at least 6 months before the filing deadline to avoid a risk of losing tax credits. Read more here.
Apply Online
Access the online Tax Credit Application Portal
For FIBC applicants
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Additional Resources
Watch the FIBC online info session hosted by Creative BC staff
Contact the Motion Picture Tax Credit Team
taxteam@creativebc.com
Contact staff directly
Biljana Radovic| Manager, Motion Picture Tax Credits
Tel: +1 604 730 2232
bradovic (at) creativebc.com
Joanne Chow | Senior Business Analyst, Motion Picture Tax Credits
Tel: +1 778 657 6278
jchow (at) creativebc.com
Lea Chambers | Senior Business Analyst, Motion Picture Tax Credits
Tel: +1 604 730 2252
lchambers (at) creativebc.com
Andrée Laplante | Business Analyst, Motion Picture Tax Credits
Tel: +1 604 262 8678
alaplante (at) creativebc.com
Patricia Lee | Business Analyst, Motion Picture Tax Credits
Tel: +1 236 471 0786
plee (at) creativebc.com
Derek Clayton | Business Analyst, Motion Picture Tax Credits
Tel: +1 236 471 0877
dclayton (at) creativebc.com
Troy Taillon | Business Analyst, Motion Picture Tax Credits
Tel: +1 236-471-0681
ttaillon (at) creativebc.com
Tax Credits Overview
FIBC Summary
Program Summary for Interprovincial Co-Productions
Program Summary for International Treaty Co-Productions
Application Eligibility Checklist
Application Completion Checklist
FIBC Audit Requirements at Completion
Motion Picture FIBC Tax Credit Recipients: On-Screen Credits
Fee Schedule
Corporate Documents
Schedule B – Certificate of an Officer
Public Corporation Declaration
Basic Tax Credit
Template - Production Schedule
Template - Schedule of B.C./Non-B.C. Costs
Schedule A - Declaration of B.C. Residency
FIBC Calculator
Regional + Distant Tax Credits
Template - Regional Distant Location Breakdown
Regional + Distant Location Map
Scriptwriting Tax Credit
STC Info Bulletin + FAQs
FIBC STC Breakdown
Film Training Tax Credit
Film Training Tax Credit Info Bulletin
B.C. Budget
Learn about the adjustments to Film Incentive BC Tax Credit (FIBC) application timelines and protocols.
2024
As previously announced, Budget 2024 introduces the amendment to the Regional and Distant location tax credits in the B.C. Income Tax Act to exclude animated productions from eligibility.
Animated productions under the Film Incentive BC and the Production Services Tax Credit programs with key animation beginning on or after June 1, 2024 will no longer be eligible for the Regional or Distant location tax credit bonuses.
2020
With the recent announcement of B.C.’s Budget & Fiscal Plan 2020, one new and two previous announcements should be noted by applicants to B.C. motion picture tax credit programs:
- New: Effective for taxation years beginning after February 18, 2020, the deadline to file a claim with CRA for the Film Incentive BC and the Production Services Tax Credit programs is reduced to 18 months.
- Previously Announced:Effective July 1, 2020, pre-certification notification has been introduced for corporations intending to claim the production services tax credit. Previously announced on September 24, 2019
- Previously Announced: Effective February 19, 2020, the accreditation certificate fee for the production services tax credit is increased.
For details, please visit the Tax Credit Program pages on our website. Thank you for your ongoing collaboration, the Creative BC team looks forward to enhancing our services.