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Source verified April 9, 2026
British Columbia film and television tax credit
Refundable BC tax credit for eligible productions
Latest source updateLast Update: June 29, 2026Latest change: British Columbia film tax credit materials now show new notice, filing, and application timing rules, plus a higher $19,000 fee in some cases.View change
Latest source update
Last Update: June 29, 2026
Latest change: British Columbia film tax credit materials now show new notice, filing, and application timing rules, plus a higher $19,000 fee in some cases.
Film Tax Credit Rules Updated
British Columbia’s film and television tax credit regulation now shows updated notice and filing rules, including an exemption from pre-certification notice for some productions if the first accredited BC labour expenditure is on or after October 20, 2025. The filing deadline structure also changed, with one rule applying to tax years ending before August 17, 2024 and a separate 36-month rule applying after that date. Application timing and conditions were revised as well, including a new completion-certificate filing condition and a higher fee of $19,000 for some section 87.11 applications. The PSTC Pre-Certification Registration form also now states that pre-certification notice is no longer required when the first accredited BC labour expenditure is on or after October 20, 2025.
Funding available
Up to 40% of project cost
Deadline
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
Funds Providers
Eligible candidates
Eligible Industries
- All industries
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
- Eligibility certificate
- Completion certificate
- Required information and records for the tax credit
Official resources
Program guide
Application form
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
How to apply
- Step 1: Create and submit a complete application through Creative BC’s online tax credit portal
- Upload the required application materials.
- Submit the application fee.
- Step 2: Apply for the eligibility certificate
- Apply as early as possible in pre-production or production.
- Creative BC reviews the application and recommends certification.
- Step 3: Apply for the completion certificate
- Submit the completion application when the production is finished.
- Provide the final required production information and records.
- Step 4: Claim the credit with the CRA
- File the T2 Corporation Income Tax Return.
- Attach the T1196 form and the required certificate(s).
Processing and Agreement
- Creative BC evaluates the production’s eligibility under the FIBC program.
- Creative BC submits a recommendation for certification to the Certifying Authority.
- Approved productions receive the certificate from Creative BC.
- Complete applications are processed within 120 days, 90% of the time.
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
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