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Sample FIBC Calculator

Motion Picture Tax Credits

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NEW Increased Tax Credit Rates: On March 4, 2025, the Ministry of Finance announced updates to B.C.’s motion picture tax credits programs, subject to approval of budget legislation. See the proposed B.C. Budget 2025 here and view the changes and FAQ 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
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

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

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 no longer eligible for the Regional or Distant location tax credit bonuses.

For animated productions that start key animation before June 1, 2024 or after December 31, 2024, the regional and distant tax credits are subject to a different calculation method than that indicated in the calculator above.

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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