BC Film Industry Tax Incentives
Filming in British Columbia
There are 3 filming zones in BC.
The Thompson-Nicola Regional District is in the Distant Location Zone.
Vancouver Studio Zone
Regional - Nearby Location Zone -
Regional: Distant Location Zone - Thompson-Nicola region
|TAX CREDITS||MAXIMUM VALUE|
|Film Incentive BC (Domestic)|
|Digital Animation & Visual Effects (D.A.V.E.)||17.5 %|
|Nearby Regional Locations Zone||12.5 %|
|Distant Regional Locations Zone (TNRD)||6 % (Additional on top of 12.5%)|
BC Production Services Tax Incentives
|Basic||33 % (Effective Oct 1, 2016 - 28%)|
|Digital Animation & Visual Effects||17.5 %|
|Nearby Regional Locations Zone||6 %|
|Distant Regional Locations Zone (TNRD)||6 % (Additional on top of 6%)|
BC Digial Animation Visual Effects Tax Incentive
|D.A.V.E. Credit||17.5% (Effective Oct 1, 2016 - 16%)|
FEDERAL TAX INCENTIVES
|Canadian Film or Video Production Tax Credit||25 %|
|Canada Film or Video Production Services Tax Credit||16 %|
STACKING TAX CREDITS
Provided maximum labour is claimed, 65.13% of qualified BC Labour expenditures when incentives are stacked.
Provided maximum labour is claimed, 50.8% of qualified BC labour expenditures when incentives are stacked.
All British Columbia Film Tax Incentives
2225 West Broadway
Vancouver, BC Canada V6K 2E4
Canada Revenue Agency
The Canadian Film & Video Tax Credit or the Federal & Video Service Tax Credit