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PSTC 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

Date of 1st accredited BC labour expenditure (ABCLE)

PP/KA start date

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

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

First TYE after PP/KA start date or 1st ABCLE date
First TYE after PP/KA start date or 1st ABCLE date whichever comes later

Pre-Cert filing deadline
Once the pre-certification number is issued, the production corporation may apply to Creative BC to receive an accreditation certificate for the production. For production companies that first incur an ABCLE on or after February 22, 2022, production companies are required to submit their pre-certification form on or before the day that is 120 days after their first ABCLE. If a production company submits their pre-certification form after the 120-day period, ABCLE incurred prior to submitting the form will not be eligible for the PSTC, which may reduce the PSTC available.

Production companies that first incurred an ABCLE between July 1, 2020 and February 21, 2022 can claim ABCLE incurred up to 120 days prior to the pre-certification form submission date. However, they are unable to claim ABCLE incurred more than 120 days prior to filing the pre-certification form, which may reduce the PSTC available.

CRA Filing Deadline*

Date

Explanation

1st Taxation Year (Ending TBD)**
Accreditation Certificate must be attached to CRA T1197 claim form and submitted to the CRA by this date for this taxation year.

2nd Taxation Year (Ending TBD)
Accreditation Certificate must be attached to CRA T1197 claim form and submitted to the CRA by this date for this taxation year.

3rd Taxation Year (Ending TBD)
Accreditation Certificate must be attached to CRA T1197 claim form and submitted to the CRA by this date for this taxation year.

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

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.