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Sample FIBC Calculator

Motion Picture Tax Credits

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NEW Increased Tax Credit Rates: Bill 5, Budget Measures Implementation Act, 2025, received Royal Assent on May 29, 2025. As a result, the proposed changes to the legislation and regulation for British Columbia’s Motion Picture Tax Credit Programs, announced on March 4, 2025, are official. See the B.C. Budget 2025 here.

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

Provincial tax credits - Domestic production

Principal Photography begins after December 31, 2024

This is an animated production
A

Total Cost of Production (excluding assistance)

  
$
B

Labour cap

 A x 60%
$ 0
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 the designated Vancouver area (RD)

  
G

Total PP days in Distant Location (DLD)

  
H

BC scriptwriting labour
$
I

BC labour attributed to training
$
J

Qualifed BC labour expenditures

 lesser of B and C
$ 0
K

Basic FIBC

 J x 35%
$ 0
L

Regional Tax Credit

 F/E x J x 12.5%
$ 0
M

Distant Location Tax Credit

 G/E x J x 6%
$ 0
N

DAVE Tax Credit

 D x 16%
$ 0
O

Scriptwriting Tax Credit

 H x 35%
$ 0
P

Film Training Tax Credit

 lesser of (J x 3%) and (I x 30%)
$ 0
Q

Total provincial tax credits

 K + L + M + N + O + P
$ 0

Federal tax credit - CPTC
 

Total Cost of Production

 A
$ 0
R

Less assistance

 Q
$ 0
S

Adjusted total cost of production

 A-Q
$ 0
T

Labour cap

 S x 60%
$ 0
U

Canadian labour expenditures

 C
$ 0
V

Qualified Canadian labour expenditures

 lesser of T and U
$ 0
W

Total federal tax credit

 V x 25%
$ 0
X

Total provincial and federal tax credits

 Q + W
$ 0

For productions that start principal photography after December 31, 2024, the basic tax credit will be increased from 35% to 40%.

For productions that start principal photography before December 31, 2024, the basic tax credit rate is 35%.

Animated productions with key animation beginning on or after June 1, 2024 and before January 1, 2025 are not eligible for the Regional or Distant location tax credit bonuses.

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.

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