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British Columbia production services tax credit
Tax support for film and video production in British Columbia
Last Update: June 14, 2026
Funding available
Up to 36% of project cost
Timeline
- Receipt of requests is now 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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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Obtain certifications or accreditations
Eligible Funding
- Up to 36% of project cost
Timeline
- Receipt of requests is now closed
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
- 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
Program guide
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
- Step 1: Notify Creative BC
- Send notice of intent to claim the credit within 120 days after incurring the first eligible BC labour expenditure.
- Step 2: Obtain accreditation
- Receive the accreditation certificate before filing the claim.
- Step 3: Complete the tax form
- Fill out the T1197 form for each accredited production.
- Complete the relevant sections for the credits being claimed.
- Step 4: Attach supporting documents
- Include the accreditation certificate, and the major production certificate if applicable.
- Attach the completed T1197 form to the T2 return.
- Step 5: File the claim
- Submit the T2 corporate income tax return to the CRA by the filing deadline.
- Claim the credit amount on Schedule 5.
Processing and Agreement
- Claims are reviewed after submission with the required supporting documents
- Creative BC accreditation is required before the credit can be claimed
- The claim is filed through the T2 corporate income tax return process
- The amount claimed is reported on Schedule 5
Additional information
- Creative BC must be notified within 120 days after the first eligible British Columbia labour expenditure is incurred.
- The credit is fully refundable, but it is first offset against income tax payable.
- The claim must be made within 18 months after the end of the tax year.
- A notice filed late may result in a partial or full denial of the claim.
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 1-866-317-0473.
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