British Columbia film tax incentive

Estimate the credit

Apply the published rate to your qualifying spend.

A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.

Program detail

• Two streams run in parallel: the Production Services Tax Credit (PSTC) for accredited productions, and Film Incentive BC (FIBC) for BC-controlled productions.
• PSTC pre-certification must be filed within 120 days of the first accredited BC labour expense. Labour incurred before a late filing is not eligible.
• Creative BC recommends filing completion certificate applications at least six months ahead of the filing deadline.
• The credit is claimed by attaching the signed Accreditation Certificate and form T1197 to the corporate T2 return.
• Governed by Part 5 of the Income Tax Act and the Film and Television Tax Credit Regulation.

Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget. Last checked 2026-07-23.