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FIBC Deadline Calculator

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The deadline calculator serves to estimate eligibility and filing deadlines and is not a definitive representation of actual deadlines. The reliability of the results depends on the accuracy of the information entered. It is designed to assist clients in planning their applications with Creative BC and claims with the CRA in alignment with their production schedule.

This calculator is optimized for desktop experience. For technical issues within the deadline calculator, please submit a ticket.

Production Details

Date

Explanation

PP/KA start date

 Principal Photography (PP) or Key Animation (KA) start date

Production completion date

 Date production has been finished and is commercially exploitable

Taxation Year End (TYE)
Please select all three date fields to trigger calculation

First TYE after PP/KA start date
This date can't be before PP/KA Start Date

Final TYE of Production
The Taxation Year End in which the production is completed.

24-month deadline
Production must complete before this date - see Basic tax credit 80(1)(b) of the BC Income Tax Act

30-month deadline
ProdCo must receive Completion Certificate before this date (see Revocation of certificates in 88(1)(b)(i)(A) of the BC Income Tax Act) but CRA deadline to file Completion Certificate may be earlier.

CRA Filing Deadline*

Date

Explanation

1st Taxation Year (Ending TBD)**
Eligibility Certificate required to be filed with the claim - See Application for tax credit 85(1)(a)(i) of the BC Income Tax Act

2nd Taxation Year (Ending TBD)

3rd Taxation Year (Ending TBD)

Final Taxation Year (Ending TBD)
Completion Certificate required to be filed with the claim - See Application for tax credit 85(1)(a)(ii) of the BC Income Tax Act

Completion certificate must be submitted to the CRA by***

* for taxation years beginning on or after February 19, 2020, 18 months from the end of the tax year for which FIBC is being claimed;
for taxation years beginning before February 19, 2020, 36 months from the end of the tax year for which FIBC is being claimed.

** If your 1st TYE is less than 365 days and ends between February 19, 2020 and February 18, 2021, the CRA filing deadlines displayed in the calculator may not be accurate. Please contact Creative BC for assistance.

*** The completion certificate must be issued by this date and submitted with the claim before the filing deadline for the final taxation year.

When a filing due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day.