Open
Last Update: June 3, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
British Columbia, Canada
Overview
Canadian-controlled production companies can get a refundable tax credit, with the basic rate now at 40% for productions starting principal photography after December 31, 2024. The program supports eligible film, television, digital animation, visual effects, training, and scriptwriting activities in British Columbia.
/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
The Film Incentive BC Tax Credit supports Canadian production companies by providing refundable tax credits for eligible BC labour costs. This program encourages the production of film, television, digital animation, and visual effects in British Columbia.
- 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
Eligibility
Who is eligible?
- Canadian-owned and controlled production corporations
- Production corporations with a permanent establishment in British Columbia
- Film, television, digital animation, and visual effects 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
Processing and Agreement
- Creative BC reviews eligibility and completion applications and issues the certificates.
- Creative BC may take up to 6 months to process certificate applications.
- The CRA reviews and audits claims before issuing refunds where applicable.
- Late claims or missing required documents may be denied.
Additional information
Here are additional relevant details for this grant:
- 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 to ensure eligibility and processing.
- Completion certificate applications should be submitted at least six months before the corporate income tax filing deadline to avoid losing tax credits.
- 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, emphasizing the importance of timely submission.
- Productions must be Canadian-owned and controlled with a permanent establishment in British Columbia to qualify for the tax credits.
- This program offers multiple tax credits with varying percentages for different types of productions, including live-action and animated, depending on specific eligibility.
Frequently Asked Questions about the Film Incentive BC Tax Credit Program
Here are answers to the most common questions about the Film Incentive BC 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 Film Incentive BC Tax Credit?
Canadian-controlled production companies can get a refundable tax credit, with the basic rate now at 40% for productions starting principal photography after December 31, 2024. The program supports eligible film, television, digital animation, visual effects, training, and scriptwriting activities in British Columbia.
Who is eligible for the Film Incentive BC Tax Credit program?
To be eligible for the Film Incentive BC Tax Credit program, you must:
The production corporation must be Canadian-owned and controlled.
The corporation must have a permanent establishment in British Columbia.
The production corporation must apply for eligibility and completion certificates from Creative BC.
What expenses are eligible under Film Incentive BC Tax Credit?
The Film Incentive BC Tax Credit supports Canadian production companies by providing refundable tax credits for eligible BC labour costs. This program encourages the production of film, television, digital animation, and visual effects in British Columbia. 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