BC Film and Television Tax Credit - Distant Location Regional Tax Credit

The film and television tax credit is for eligible corporations that produce eligible film or video productions in British Columbia (B.C.). The credits are for domestic productions with qualifying levels of Canadian content This credit is available when principal photography is done in British Columbia in a distant location. The distant location is that part of British Columbia that is not included within the area that extends from the designated Vancouver area north, up to and including Whistler, and east to include Hope. Value The credit is equal to one of the following amounts: +6% of the qualified BC labour expenditure for the production for the tax year, where a minimum of one day of principal photography is in a distant location +for a production that is intended for television broadcast as a series and that comprises a cycle of at least three episodes, where principal photography of at least three episodes is done in a distant location, the credit is 6% of the qualified BC labour expenditure for the tax year for the qualified episodes determined for the regional tax credit, where a minimum of one day of principal photography is in a distant location +The credit is prorated for the number of days of principal photography done in a distant location, over the total number of days of principal photography done in British Columbia.

Deadline not available

6% of

Tax Credit, Hiring

Arts & Culture, Film, Entertainment

For Profit

This grant is restricted to whole of Canada

This grant is age restricted from 18 to 100

Corporations that produce eligible, domestic film or video productions in British Columbia (B.C.)

Application Requirements

You can claim the credit(s) by:

This is either the:

Eligibility certificate (if production is not yet complete), or
Completion certificate (if production was completed in the tax year)
Submitting the T1196 and certificate with your T2 Corporation Income Tax Return to the Canada Revenue Agency (CRA)