British Columbia

Canadian Content

Eligible Production Types

  • Feature Films
  • Scripted Television
  • Reality Television
  • Documentaries
  • Animation
  • Video Games
  • Webisodes
  • Talk Shows
  • Game Shows
  • Live Events
  • Commercials

Location Production Needs

  • Rural
  • Suburban
  • Snow
  • Tropical
  • Beaches/Ocean
  • Mountains
  • Lakes/Rivers
  • Deserts
  • Forests
  • City

Legislation

Film Incentive BC

Creative BC

Robert Wong, VP & Acting Film Commissioner

2225 West Broadway

Vancouver, BC V6K 2E4

+1.604.736.7997

bwong@creativebc.com

www.creativebc.com

Incentive

35% Refundable Tax Credit

Related Programs
Project Criteria

None

Project labour caps at 60 % of production costs net of assistance.

None

None

Qualified Spend

 

  • Digital Animation or Visual Effects (DAVE) Credit: 16% of qualifying  DAVE labour;
  • Regional Tax Credit: 12.5% of qualifying  BC "regional" labour when > 50% of BC principal photography is done outside Vancouver area (pro-rate number of regional days by total BC days), minimum 5 regional days required;
  • Distant Location Credit: 6% of qualifying BC "distant" labour (calculated by pro-rating number of days shot in "distant location" by total BC days; must first qualify for Regional Tax Credit);
  • Training Tax Credit: 30% of amount paid to a BC-based individual registered in an approved training program (credit capped at 3% of qualifying BC labour expenditures).
Program Guidelines

None

None

Yes

Additional Considerations

Stackable with Federal credit

  • The above noted provincial incentive is stackable with Canada's Federal Tax Incentive which is 25% of 'qualifying Canadian labour expenditures', defined as the lesser of (i) actual labour expenditures, and (ii) 60 % of 'Production Costs less Assistance' ('Assistance' includes any provincial incentives that are directly attributable to the Production).