Closed
Source verified July 23, 2026
British Columbia production services tax credit
Tax support for film and video production in British Columbia
Latest source updateLast Update: June 14, 2026Latest change: Creative BC updated the PSTC pre-certification FAQ and deadline calculator, including a new effective date of April 16, 2026 and revised filing timing rules.View change
Latest source update
Last Update: June 14, 2026
Latest change: Creative BC updated the PSTC pre-certification FAQ and deadline calculator, including a new effective date of April 16, 2026 and revised filing timing rules.
PSTC FAQ and deadline rules updated
The PSTC pre-certification FAQ now shows the Budget 2026 update as effective April 16, 2026, while the main FAQ guidance still appears unchanged on the 60-day and 120-day requirements. The PSTC deadline calculator was updated with a new rule stating that pre-certification is not required for the first ABCLE on or after Oct. 20, 2025, and that the CRA filing deadline rule now includes taxation years ending on or after Aug. 17, 2024 with a 36-month timing requirement. The calculator instructions also now reference the accreditation certificate attachment language, and a related link now points to Industry Contacts.
Funding available
Up to 36% of project cost
Deadline
Closed
Location
British Columbia, Canada
Overview
The British Columbia production services tax credit supports film and video production companies working in British Columbia. It provides credits for eligible British Columbia labour costs, including production, regional, remote location, visual effects, digital animation, post-production, and major production activities.
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At a glance
Funding available
Financing goals
- Obtain certifications or accreditations
Eligible Funding
- Up to 36% 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
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Film and video production
- Production services for film and video projects
- Visual effects, digital animation, and digital post-production work
- Regional production work outside the designated Vancouver area
- Production work in remote locations in British Columbia
Documents Needed
- Certificate of accreditation or a copy
- Completed T1197 form for each accredited production
- Certificate of major production, if claiming the major production credit
- T2 corporate income tax return
Official resources
Application form
Eligibility
Who is eligible?
- Local and foreign film producers
- Film production companies
- Film or video production service companies
- Animation, visual effects, and post-production service companies
Who is not eligible
- Businesses claiming the BC film and television production tax credit for the same production
Eligible expenses
- Eligible British Columbia labour expenditures directly attributable to production
- Eligible labour costs for visual effects, digital animation, and digital post-production
Ineligible Costs and Activities
- Costs already included in the British Columbia interactive digital media tax credit claim
Eligible geographic areas
- British Columbia
How to apply
- For productions with first accredited B.C. labour expenditure on or after February 22, 2022 and on or before October 19, 2025, file a pre-certification form with Creative BC within 120 days after the first accredited B.C. labour expenditure.
- No pre-certification form is required if the first accredited B.C. labour expenditure is on or after October 20, 2025, or if the film and television tax credit eligibility certificate is revoked on or after January 18, 2026.
- For productions whose first accredited B.C. labour expenditure is between July 1, 2020 and February 21, 2022, there is no deadline, but only ABCLE incurred 120 days prior to the pre-certification submission date may be claimed.
- Obtain the accreditation certificate before filing the claim.
- File the PSTC claim through the T2 corporate income tax return by the applicable filing deadline and claim the credit amount on Schedule 5.
Processing and Agreement
- If you disagree with a CRA audit proposal, discuss the issue with the auditor during the review stage.
- If you are not satisfied with the outcome, discuss the issue with the auditor's Team Leader.
- If you disagree with an assessment or reassessment, you may file a Notice of Objection with the CRA.
- For any tax credit denials or reductions, the auditor will provide a written rationale and explanation.
Additional information
- Budget 2026 changed the pre-certification rules for some PSTC productions.
Contacts
Frequently Asked Questions about the British Columbia production services tax credit Program
What is the British Columbia production services tax credit?
The British Columbia production services tax credit supports film and video production companies working in British Columbia. It provides credits for eligible British Columbia labour costs, including production, regional, remote location, visual effects, digital animation, post-production, and major production activities.
How much funding can be received?
British Columbia production services tax credit Funds up to 36% of admissible expenses.
Who is eligible for the British Columbia production services tax credit program?
To be eligible for the British Columbia production services tax credit program, you must:
Permanent establishment in British Columbia
Film or video production business
Eligible BC labour expenditures
What expenses are eligible under British Columbia production services tax credit?
Film and video production
Production services for film and video projects
Visual effects, digital animation, and digital post-production work
Regional production work outside the designated Vancouver area
Production work in remote locations in British Columbia
Who can I contact for more information about the British Columbia production services tax credit?
You can contact Creative BC by email at taxteam@creativebc.com or by phone at 604-736-7997.
Where is the British Columbia production services tax credit available?
The British Columbia production services tax credit program is available the province of British Columbia.
Is the British Columbia production services tax credit a grant, loan, or tax credit?
British Columbia production services tax credit is a Tax Credits