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Sample FIBC Calculator

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Please note that these samples are for demonstration purposes only and are not an official tax credit estimate.

Animated productions with key animation beginning on or after June 1, 2024 are no longer eligible for the Regional or Distant location tax credit bonuses.

For animated productions that start key animation before June 1, 2024, the regional and distant tax credits are subject to a different calculation method than that indicated in the calculator below.

If you have any questions about your calculation, or if you have a unique situation, please contact one of our staff and we’ll be happy to assist you.

When principal photography starts after September 30, 2016

Provincial tax credits - Domestic production
A Total Cost of Production (excluding assistance)		$
B Labour cap	A x 60%	$ 0.00
C BC net labour incurred by production company (excluding writer fees)		$
D BC net labour directly attributable to digital animation, VFX or post-production activities		$
E Total principal photography (PP) days in BC (TD)
F Total PP days outside of Vancouver (RD)
G Total PP days in Distant Location (DD)
H Qualifed BC labour expenditures	lesser of B and C	$ 0.00
I Basic FIBC	H x 35%	$ 0.00
J Regional Tax Credit	F/E x H x 12.5%	$ 0.00
K Distant Location Tax Credit	G/E x H x 6%	$ 0.00
L DAVE Tax Credit	D x 16%	$ 0.00
M Total provincial tax credits	I + J + K + L	$ 0.00

Federal tax credit - CPTC
Total Cost of Production	A	$ 0.00
N Less assistance	M	$ 0.00
O Adjusted total cost of production	A-N	$ 0.00
P Labour cap	O x 60%	$ 0.00
Q Canadian labour expenditures	C	$ 0.00
R Qualified Canadian labour expenditures	lesser of P and Q	$ 0.00
S Total federal tax credit	R x 25%	$ 0.00
T Total provincial and federal tax credits	M + S	$ 0.00

Sample FIBC Calculator

Motion Picture Credits

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