British Columbia production services tax credit
The production services tax credits are available to both domestic and foreign producers and there is no Canadian content requirement.
Grant Deadline
Deadline not available
Funding Amount
Deadline not available
Type of Grant
Tax Credit
Sectors
Arts & Culture, Film, Music, Entertainment, Technology, Telecommunications
Demographics
Incorporation
For Profit, Non Profit
Perks
Region Restriction
This grant is restricted to whole of Canada
Keywords
Age Restriction
This grant is age restricted from 18 to 100
Eligibility and Requirements
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.
The production services tax credit cannot be claimed if the British Columbia film and television tax credit is claimed for that production.
These credits are fully refundable, but must first be applied against total income tax payable.
These credits apply to BC labour expenditures. A BC-based individual is a person who is resident in the province on December 31 of the year preceding the end of the tax year for which the tax credit is claimed.
Credits
An accredited production corporation can claim these different credits:
- the basic production services tax credit (28%)
- the regional production services tax credit (6%)
- the distant location production services tax credit (6%)
- the digital animation, visual effects, and post-production (DAVE) services tax credit (16%)
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