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
Regional
+12.5%
Principal photography largely outside the designated Vancouver area · on eligible labour
Distant location
+6%
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.