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Source verified July 12, 2026
Film Incentive BC Tax Credit
Refundable labour tax credit for B.C. 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
Canadian-controlled production companies that produce eligible film or video productions in B.C.
See full eligibility
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.
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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
- 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
Program guide
Application form
Supporting document
Eligibility
Who is eligible?
- Canadian-controlled production companies that produce eligible film or video productions in B.C.
Eligible expenses
- Eligible B.C. labour costs
- Payments made to trainees, for the Film Training Tax Credit
- Qualifying scriptwriting expenditures
Ineligible Costs and Activities
- Animation productions that began principal photography between June 1, 2024 and December 31, 2024 are not eligible for the regional and distant location tax credits.
How to apply
- Apply online.
- 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 applications at least 6 months before the filing deadline.
- Submit the T1196 and certificate with your T2 Corporation Income Tax Return to the CRA.
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 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.
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 corporation
Permanent establishment in British Columbia
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.
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