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British Columbia film and television tax credit
Refundable BC tax credit for eligible productions
Last Update: April 9, 2026
Funding available
Up to 40% of project cost
Timeline
- Open continuously
Location
British Columbia, Canada
Overview
A refundable BC tax credit for eligible film and television productions with qualifying Canadian content. It supports live-action, animation, scriptwriting, DAVE, training, and regional or distant location activities, with the basic credit reaching 40%.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Obtain certifications or accreditations
Eligible Funding
- Up to 40% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Information and cultural industries
- Arts, entertainment and recreation
Location
- British Columbia
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Startups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Film and television productions in British Columbia
- Digital animation productions
- Visual effects and post-production work
- Scriptwriting for eligible productions
- Training linked to eligible productions
Documents Needed
- T1196 British Columbia Film and Television Tax Credit form
- Eligibility certificate for each production
- Completion certificate, if production is completed in the tax year
- Audited statement of production costs, if production is completed in the tax year
Eligibility
Who is eligible?
- Film production corporations
- Television production corporations
- Animation production corporations
- Eligible production corporations with B.C. labour expenses
Who is not eligible
- Corporations claiming the BC production services tax credit for the same production
- Productions without qualifying Canadian content
- Some genres such as talk shows, news, live sports, game shows, reality television, and advertising
Eligible expenses
- Qualified B.C. labour expenditures
- Eligible scriptwriting labour costs
- Eligible training payments to trainees
- Eligible DAVE labour costs
Ineligible Costs and Activities
- Purchasing a script or finished literary work
- Productions also claiming the BC production services tax credit
- Production activities that do not meet the Canadian content requirements
Eligible geographic areas
- British Columbia
Processing and Agreement
- Creative BC reviews the eligibility and completion applications.
- Creative BC issues the certificates after approval by the certifying authority.
- The CRA reviews and audits the claim after filing.
- Refund cheques are issued by the CRA where appropriate.
Additional information
- Creative BC administers eligibility and completion certificates.
- The CRA reviews and audits claims.
- The credit is refundable only after applying it against tax payable.
- Only one BC film tax credit program can be claimed per production.
Contacts
Frequently Asked Questions about the British Columbia film and television tax credit Program
Here are answers to the most common questions about the British Columbia film and television tax credit. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the British Columbia film and television tax credit?
A refundable BC tax credit for eligible film and television productions with qualifying Canadian content. It supports live-action, animation, scriptwriting, DAVE, training, and regional or distant location activities, with the basic credit reaching 40%.
How much funding can be received?
British Columbia film and television tax credit Funds up to 40% of admissible expenses.
Who is eligible for the British Columbia film and television tax credit program?
To be eligible for the British Columbia film and television tax credit program, you must:
Canadian-controlled taxable corporation
Permanent establishment in British Columbia
Domestic production with Canadian content
What expenses are eligible under British Columbia film and television tax credit?
Film and television productions in British Columbia
Digital animation productions
Visual effects and post-production work
Scriptwriting for eligible productions
Training linked to eligible productions
Who can I contact for more information about the British Columbia film and television tax credit?
You can contact Creative BC by email at taxteam@creativebc.com or by phone at 1-604-736-7997.
Where is the British Columbia film and television tax credit available?
The British Columbia film and television tax credit program is available the province of British Columbia.
Is the British Columbia film and television tax credit a grant, loan, or tax credit?
British Columbia film and television tax credit is a Tax Credits