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Film Incentive BC Tax Credit - British Columbia - Canada
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Film Incentive BC Tax Credit

Refundable labour tax credit for B.C. productions
Last Update: June 16, 2026
Funding available
Varies by project
Timeline
  • Open continuously
Location
British Columbia, Canada

Overview

Film Incentive BC offers a refundable labour-based tax credit for eligible Canadian-controlled productions in British Columbia. It supports eligible film, television, digital animation, visual effects, scriptwriting, and training activities.
/100
Opportunity Score
Moderate potential, but conditions must align.

At a glance

Funding available

Financing goals
  • Increase performance through digital transformation
  • Develop workforce skills
Eligible Funding
  • Varies by project
Timeline
  • Open continuously

Eligible candidates

Eligible Industries
  • Information and cultural 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

  • Production of live-action films with specific principal photography start dates.
  • Production of digital animation beginning on or after specified key animation dates.
  • Post-production activities, including visual effects, under the DAVE tax credit initiative.
  • Scriptwriting and film training projects that meet eligibility criteria based on expenditure dates.

Documents Needed

  • Eligibility certificate
  • Completion certificate
  • T1196 tax credit form
  • T2 corporate income tax return

Official resources

Official page

FIBC - Film Incentive BC

Program guide

Bill 2 - 2026: Budget Measures Implementation Act, 2026

DAVE Tax Credit (2025)

FIBC Deadline Calculator

Application form

British Columbia Film and Television Tax Credit (2025 and later tax years)

FIBC/PSTC Applicants: Tax Credit Form Updates

FILM Incentive BC

Film Incentive BC

FILM Incentive BC

Application portal

Apply for Tax Credits Online

Supporting document

British Columbia Film and Television Tax Credit

FIBC - Regional and Distant Location Tax Credits

FIBC Audit Requirements at Completion

FIBC Completion Fee Calculator

Film Incentive BC

Other relevant PDF

Film Incentive BC

FILM Incentive BC

Eligibility

Who is eligible?

  • Canadian productions

Eligible expenses

  • Eligible B.C. labour costs
  • Payments made to trainees, for the Film Training Tax Credit
  • Qualifying scriptwriting expenditures

Ineligible Costs and Activities

  • Purchasing a script
  • Animated productions with key animation beginning between June 1, 2024 and December 31, 2024, for regional and distant location bonuses

Eligible geographic areas

  • British Columbia

Selection criteria

There are evaluation and selection criteria for this grant:

  • Evaluation is based on the project's alignment with program objectives, financial viability, market potential, and innovation.
  • Selection criteria include the project's economic impact, job creation, technical feasibility, and potential for long-term success.

How to apply

  • Apply for your tax credit certificates as early as possible.
  • For an eligibility certificate, apply as early as possible in the pre-production or production stage and no later than 12 months from the corporation’s taxation year in which principal photography began.
  • For completion certificates, submit completion certificate applications at least 6 months before the filing deadline.
  • Apply online.

Processing and Agreement

  • For an eligibility certificate, we strongly recommend that you apply as early as possible in the pre-production or production stage and no later than 12 months from the corporation’s taxation year in which principal photography began.
  • For completion certificates, we strongly recommend that production companies submit completion certificate applications at least 6 months before the filing deadline to avoid the risk of losing tax credits.
  • Creative BC may require up to 4 months to process complete applications.

Additional information

  • It is recommended to apply early for tax credit certificates, ideally at the pre-production stage or no later than 12 months from the beginning of principal photography.
  • Completion certificate applications should be submitted at least six months before the corporate income tax filing deadline.
  • Budget 2024 amends the Regional and Distant Location tax credits to exclude animated productions beginning on or after June 1, 2024.
  • The FIBC program may require up to four months to process applications.

Frequently Asked Questions about the Film Incentive BC Tax Credit Program

What is the Film Incentive BC Tax Credit?

Film Incentive BC offers a refundable labour-based tax credit for eligible Canadian-controlled productions in British Columbia. It supports eligible film, television, digital animation, visual effects, scriptwriting, and training activities.

Who is eligible for the Film Incentive BC Tax Credit program?

To be eligible for the Film Incentive BC Tax Credit program, you must: Canadian-owned and controlled production corporation Permanent establishment in British Columbia Application to Creative BC required

What expenses are eligible under Film Incentive BC Tax Credit?

Production of live-action films with specific principal photography start dates. Production of digital animation beginning on or after specified key animation dates. Post-production activities, including visual effects, under the DAVE tax credit initiative. Scriptwriting and film training projects that meet eligibility criteria based on expenditure dates.

Where is the Film Incentive BC Tax Credit available?

The Film Incentive BC Tax Credit program is available the province of British Columbia.

Is the Film Incentive BC Tax Credit a grant, loan, or tax credit?

Film Incentive BC Tax Credit is a Tax Credits

Who are the financial supporters of the Film Incentive BC Tax Credit?

Film Incentive BC Tax Credit is funded by Creative BC