BC Production Services Tax Credit - Basic Production Services Tax Credit

The production services tax credit is a refundable corporate income tax credit for accredited production corporations that produce accredited film or video productions in British Columbia (B.C.). The credits are available to both domestic and foreign producers and there is no Canadian content requirement. Value +This credit is equal to 28% of the corporation's accredited qualified BC labour expenditure for the tax year. +For productions that started principal photography before October 1, 2016, the rate is 33%. If the first episode in a cycle of a television series started principal photography before October 1, 2016, the 33% rate applies to all episodes in that cycle.

2024-06-01

Deadline not available

Tax Credit

Arts & Culture

For Profit

This grant is restricted to whole of Canada

This grant is age restricted from 18 to 100

To claim these credits, the corporation must meet the following:

Have a permanent establishment in British Columbia during the tax year
Throughout the tax year, have primarily carried on a film or video production business or a film or video production services business.

Ineligibility

The production services tax credit cannot be claimed if the British Columbia film and television tax credit is claimed for that production.