British Columbia film and television tax credit

• Basic tax credit of 35% of qualified B.C. labour expenditure (proposed increase to 40% for productions starting principal photography on or after January 1, 2025, pending legislative approval).
• Regional tax credit rate of 12.5% of qualified B.C. labour expenditure.
• Distant location regional tax credit of 6% of qualified B.C. labour expenditure.
• Film training tax credit of 30% of payments to trainees or 3% of qualifying B.C. labour expenditures, whichever is less.
• Digital animation, visual effects and post-production tax credit (DAVE) of 16% of qualified B.C. labour expenditure.
• Scriptwriting tax credit of 35% of qualified scriptwriting expenditure.

• The applicant must be an eligible corporation producing film or video productions in British Columbia.
• The production must be a domestic project with qualifying levels of Canadian content.
• The corporation must apply for and receive a certificate (eligibility or completion) from Creative BC.
• For regional and distant location tax credits for animation productions, principal photography must begin on or after January 1, 2025, and production must take place in a physical office in a regional or distant location with B.C.-based labour.

Who is eligible?

• Corporations producing eligible film or video productions in British Columbia

Who is not eligible

• Corporations that do not produce eligible film or video productions in British Columbia.
• Productions that do not meet the required Canadian content standards.
• Animation productions that began principal photography between June 1, 2024, and December 31, 2024 (for regional and distant location tax credits).

Eligible expenses

• British Columbia labour expenditures associated with eligible film or video productions.
• Payments made to trainees for film training purposes.
• Labour costs for B.C.-based individuals working in animation production within a physical office, where applicable.

Eligible geographic areas

• British Columbia (B.C.), Canada

• Step 1: Apply for an Eligibility CertificateContact Creative BC to apply for an eligibility certificate related to your film or video production.
• Submit the application as early as possible during pre-production or production, and no later than 12 months from the end of the tax year when principal photography began.
• Step 2: Apply for a Completion Certificate (if applicable)If your production is completed in the tax year, submit an application for a completion certificate to Creative BC.
• Creative BC recommends submitting this application at least 6 months before the filing deadline.
• Step 3: Obtain Certificates from Creative BCReceive the eligibility certificate (before project completion) or completion certificate (after project completion) from Creative BC.
• Step 4: Complete the British Columbia Film and Television Tax Credit Form (T1196)Fill out the T1196 form for each production for which you are claiming credits.
• Attach the relevant certificate (eligibility or completion) from Creative BC for each production.
• Step 5: File with the Canada Revenue Agency (CRA)Submit the T1196 form and attached certificate(s) with your T2 Corporation Income Tax Return to the CRA.
• For each production claimed, submit a separate T1196 and certificate.
• Enter the total amount of credits from all productions you are claiming on line 671 on Schedule 5, Tax Calculation Supplementary – Corporations.
• Step 6: Observe Filing DeadlinesEnsure the CRA receives the required forms and certificates no later than 18 months (for tax years beginning on or after February 19, 2020) or 36 months (for prior tax years) after the end of your corporation's tax year.
• Use Creative BC’s FIBC Deadline Calculator to determine exact deadlines for your production.

• The tax credit is fully refundable but must first be applied against the total income tax payable by the corporation.
• No carry-back or carry-forward provisions are available for unused credits.
• Certificate applications may take up to 6 months to process by Creative BC.
• Inspectors may visit production offices and inspect records to verify eligibility for certain credits.