Crédit d’impôt de la Colombie-Britannique visant à encourager l’industrie cinématographique

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Motion Picture Tax Credits Labour-based refundable corporate income tax credits designed to encourage live action, VFX, and animated film and television production work in British Columbia.

Motion Picture Tax Credits Labour-based refundable corporate income tax credits designed to encourage live action, VFX, and animated film and television production work in British Columbia. Financial Incentive Programs Production Services Tax Credit PSTC International Productions Canadian-taxable ProdCo in B.C. Global budget minimum No B.C. spend requirement Based on B.C. labour expenditure in B.C. Film Incentive BC FIBC Canadian Content Productions Canadian-controlled ProdCo in B.C. No budget minimum B.C. spend % requirement Based on B.C. labour expenditure Canadian B.C. Producer Shown in Canada A production corporation can only claim a tax credit under one of the two B.C. programs for a particular production. OVERVIEW Qualify To qualify for the motion picture tax credits in British Columbia, the production must meet the following criteria specified in the B.C. Legislation ( Income Tax Act Part 5 – Film and Television Tax Credit ) and Regulation ( Film and Television Tax Credit Regulation ). Consult our Summary sheets for general eligibility requirements and other information.