PRODUCTION INCENTIVES > CANADA >

British Columbia

Canada - Alberta

NameCA - BC Film Incentive / Domestic Projects (FIBC)
URLhttps://www.olffi.com/c/CABCF01T
FundCreative BC https://www.olffi.com/c/CABCF
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work, TV Pilots
Nature of projectFiction, Animation, Documentary
Annual budgetThis tax credit is designed to encourage film, television, digital animation, and visual effects production in BC
Funding calculation % of QE upto35
Funding calculation infoof qualified BC labour costs (capped at 60% of total cost of production) + possible bonuses: 12,5% if % of shooting days outside Vancouver area / 6% if % shooting days in Distant Location / 30% on amount paid to BC-based trainees / 16% on digital animation, VFX or post-production / 35% on BC scriptwriter fees
Nature of fundingAutomatic
Recoupement position infoRefundable after corporation's tax year
Who can applyProduction company registered in the region/state
Who can apply infoApplicants must be BC-based Canadian controlled film, television and animation production corporations
Has cultural testYes
Other requirementsEligible distributor or broadcaster confirmed / Inter-provincial coproductions: the production must be Canadian content + 50% of copyright must be owned by the Applicant / Official Treaty coproduction, 'Preliminary Recommendation' and 'Final Recommendation' from Telefilm Canada are required
All year roundYes
RecoupableRecoupable
Tax typeTax Credit
Tax type infoRefundable corporate income tax credit
Financial supportNational Productions, Coproductions, Special Effects
Minimum qualifying expenses75 %
Minimum qualifying expenses infoAt least 75% of qualifying expenditures must be incurred in BC / For coproductions, 20% of Canadian share must be BC qualifiying expenses
Minimum shooting days75.00
Minimum shooting days infoAt least 75% of principal photography in BC (n/a for documentaries and coproductions)
Minimum local spending75 %
Minimum local spending infoAt least 75% of total production costs paid to BC-based individuals or corporations (n/a for coproductions) / For Inter-provincial or official Treaty coproductions, at least 75% of BC portion of the production must be paid to BC-based individuals or corporations
Criteria for fundingAt least 75% of post-production work in BC / 50% for inter-provincial co-productions / n/a for official Treaty co-productions
Individuals paying income tax inBritish Columbia
Service companies paying taxes inBritish Columbia

Canada - Alberta

NameCA - BC Production Service Tax Credit / Domestic & Foreign Projects (PSTC)
URLhttps://www.olffi.com/c/CABCF02T
FundCreative BC https://www.olffi.com/c/CABCF
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work, TV Pilots
Nature of projectFiction, Animation, Documentary
Annual budgetAvailable to international or Canadian productions produced in BC
Funding calculation % of QE upto28
Funding calculation infoof qualified BC labour (for productions starting after Oct 1, 2016) + Possible bonuses: 6% if % of shooting days outside Vancouver area / 6% if % shooting days in prescribed area / 16% for digital animation, VFX and post-production
Nature of fundingAutomatic
Who can applyForeign Production Company, Production company registered in the region/state, Service Production Company
Who can apply infoApplicant must have a permanent establishment in BC
Other requirementsMinimum budget levels: > 1M CAD / For TV programmes: > 100 000 CAD per episode (< 1/2 hour) / No minimum for episode with all or substantially all digitally animated (< 1/2 hour) / > 200 000 CAD per episode (>= 1/2 hour) / Applicant must own the copyright in the project or directly contracted with the copyright owner of the project
All year roundYes
RecoupableNot Recoupable
Tax typeTax Credit
Financial supportNational Productions, Coproductions, Foreign Productions, Special Effects
Criteria for fundingOnly costs incurred during a 24-month period starting 1st day of principal photography
Individuals paying income tax inBritish Columbia
Service companies paying taxes inBritish Columbia

Contact Details

Name: Robert Wong
Phone:+1 604 730 2236
Email:bwong@creativebc.com