BC Production Services Tax Credit - Distant Location 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. 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. The distant location production services tax credit can be claimed only if the corporation is eligible for, and claiming the regional production services tax credit. Value +The distant location production services tax credit is equal to 6% of the accredited qualified BC labour expenditure for the production for the tax year, where a minimum of one day of principal photography is done 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

Deadline not available

Tax Credit

Arts & Culture, Film

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.

Application Requirements

You can claim the credit(s) by:

1. Completing the British Columbia Production Services Tax Credit (T1197) form

2. Attaching the accreditation certificate you receive from Creative BC

3. Submitting it with your T2 Corporation Income Tax Return