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Source verified August 3, 2026
Film Incentive BC Tax Credit
Refundable labour-based incentive for Canadian productions
Latest source updateLast Update: July 11, 2026Latest change: The Film and television tax credit page now shows the Budget 2026 filing deadline extension as enacted and states that completion certificates are no longer required for completed tax years on or after August 17, 2024.View change
Latest source update
Last Update: July 11, 2026
Latest change: The Film and television tax credit page now shows the Budget 2026 filing deadline extension as enacted and states that completion certificates are no longer required for completed tax years on or after August 17, 2024.
Budget 2026 deadline and certificate update
The Film and television tax credit page now states that Budget 2026 extended the filing deadline from 18 months to 36 months after the end of the tax year for tax years that end on or after August 17, 2024. It also now says that, for tax years that end on or after August 17, 2024 and in which the production is completed, corporations claiming the credit are no longer required to submit the completion certificate to the CRA with their returns; the page also added or updated Creative BC and policy contact information.
Funding available
Up to 40% of project cost
Deadline
Open continuously
Location
British Columbia, Canada
Who can apply
Film, television and animation production corporations that have incurred qualifying BC labour expenses.
See full eligibility
Overview
Film Incentive BC (FIBC) is a refundable labour-based tax credit for Canadian owned and controlled production corporations with a permanent establishment in British Columbia. It supports film, television, digital animation, visual effects and scriptwriting through eligible B.C. labour expenditures.
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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
- 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
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Film and television productions.
- Digital animation, visual effects and post-production.
- Scriptwriting.
Official resources
Program guide
Application form
Supporting document
Eligibility
Who is eligible?
- Film, television and animation production corporations that have incurred qualifying BC labour expenses.
- Canadian owned and controlled production corporations with a permanent establishment in British Columbia.
Who is not eligible
- Productions that are talk shows, news, live sports events, game shows, reality television or advertising.
Eligible expenses
- Labour costs incurred while making a production.
- Payments made to trainees, or 3% of qualifying B.C. labour expenditures, whichever is less.
- Eligible B.C. scriptwriting expenditure paid to a BC-based scriptwriter.
- Eligible BC labour expenditure directly attributable to digital animation, visual effects and post-production activities paid to BC-based individuals and corporations.
Ineligible Costs and Activities
- The cost of purchasing a script.
- Website costs.
- Promotional / marketing costs, other than unit publicity.
- 50% of craft service non-labour costs.
- Tax credit application fees.
Eligible geographic areas
- British Columbia
How to apply
- Apply online.
- Apply for an eligibility certificate 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.
- Submit completion certificate applications at least 6 months before the filing deadline.
Processing and Agreement
- The CRA must receive the T1196 form and required certificate (eligibility and/or completion) for each production by the filing deadline for each tax year or your film and television tax credit may be denied.
Additional information
- Creative BC’s FIBC Deadline Calculator has not been updated to reflect Budget 2026 changes.
Contacts
Frequently Asked Questions about the Film Incentive BC Tax Credit Program
What is the Film Incentive BC Tax Credit?
Film Incentive BC (FIBC) is a refundable labour-based tax credit for Canadian owned and controlled production corporations with a permanent establishment in British Columbia. It supports film, television, digital animation, visual effects and scriptwriting through eligible B.C. labour expenditures.
How much funding can be received?
Film Incentive BC Tax Credit Funds up to 40% of admissible expenses.
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 corporations with a permanent establishment in British Columbia.
Domestic productions with qualifying levels of Canadian content.
What expenses are eligible under Film Incentive BC Tax Credit?
Film and television productions.
Digital animation, visual effects and post-production.
Scriptwriting.
Who can I contact for more information about the Film Incentive BC Tax Credit?
You can contact Creative BC by email at taxteam@creativebc.com or by phone at 1-604-736-7997.
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