← All jurisdictionsBritish Columbia
Up to 36% + regional and distant uplifts
Canada's largest service-production centre. Two parallel credits — FIBC for Canadian content, PSTC for domestic and foreign service work — both with regional, distant-location and digital animation/VFX uplifts.
Administered by Creative BC
Film Incentive BC (FIBC)
Tax credit36% of BC labour, plus uplifts
British Columbia's credit for Canadian-content productions with BC-based ownership. Refundable against BC labour, with regional and distant-location uplifts and a separate animation/VFX uplift.
Bonuses and uplifts
Principal photography largely outside the designated Vancouver area · on eligible labour
Additional uplift for prescribed distant areas of BC · on eligible labour
Digital animation, visual effects and post (DAVE)
+16%
Applies to qualifying animation, VFX and post labour · on eligible labour
Eligibility
- BC-controlled production corporation with a BC permanent establishment
- Canadian content certification requirements
- Copyright ownership and BC residency tests for key personnel
Qualifying spend
- Salaries and wages paid to BC residents
Caps and limits
- Qualified BC labour limited to 60% of production cost net of assistance
Excluded
- Non-BC labour
- Non-labour production costs
- Accredited service productions claiming PSTC
Minimum spend
No minimum budget, but ownership and content tests apply
Stacking
Stacks with the federal CPTC. A production claims either FIBC or the BC PSTC, never both.
How to apply
Creative BC (eligibility certificate) with the BC Ministry of Finance and CRA — Application to Creative BC, then completion certificate; claimed on the corporate return
Filing deadlines are tied to the corporation's tax year end.
BC Production Services Tax Credit (PSTC)
Tax credit36% of accredited BC labour, plus uplifts
The service credit used by most foreign and large domestic productions shooting in BC. No Canadian content requirement; open to domestic and foreign producers alike.
Bonuses and uplifts
Principal photography outside the designated Vancouver area · on eligible labour
Prescribed distant areas of BC · on eligible labour
DAVE (animation, VFX, post)
+16%
Qualifying digital animation, VFX and post-production labour · on eligible labour
Eligibility
- Accredited production corporation with a BC permanent establishment
- No Canadian content test
- Accreditation certificate from Creative BC
Qualifying spend
- Accredited BC labour expenditure, including eligible service contracts
Caps and limits
- No per-project cap on the basic credit
- Application and accreditation fees apply and were increased in Budget 2026
Excluded
- Non-BC labour
- Non-labour costs
- Productions claiming FIBC
Minimum spend
CAD $1M BC production costs for a feature or episode over 30 minutes; $200,000 per episode of 30 minutes or less
Stacking
Stacks with the federal PSTC.
How to apply
Creative BC and the BC Ministry of Finance — Accreditation certificate; filing window extended to 36 months after tax year end for years ending on or after 17 August 2024
Budget 2026 removed the pre-certification requirement for productions first incurring accredited BC labour on or after 20 October 2025.
Research summary only — confirm current rates with the administering agency before budgeting. Talk to Better Half Labs