Tax Incentives

British Columbia Film Tax Incentives

B.C. has three levels of tax incentives, which are based on where principle photography takes place in relation to Vancouver. The Thompson-Nicola region is in the Distant Regional Location tax incentives zone.

The labour-based taxation refund levels are different between B.C. Domestic Productions and Service Productions (international).

The three film location zones in B.C. are:

  1. Vancouver Zone (aka Studio Zone)
  2. Nearby Regional Location Zone: Lower Mainland (excluding Vancouver), and Fraser Valley
  3. Distant Regional Location Zone: Thompson-Nicola Region plus Interior B.C. and Vancouver Island

BC Film Tax Credits Guide

Film Incentive BC (Domestic)

Production Services Film Tax Credits (International)

BC Film Tax Credits

Basic (All Productions)

Nearby Regional Location

Distant Regional Location

Total (in Thompson-Nicola Region)

Scriptwriting Tax Credit

Digital, Animation, Visual Effects & Post Production (DAVE)

Tax Refund Level

35%

+ 12.5%

+ 6%

53.5%

35%

+ 16%

 

BC Film Tax Credits

Basic (All Productions)

Nearby Regional Location

Distant Regional Location

Total (in Thompson-Nicola Region)

Digital, Animation, Visual Effects & Post Production (DAVE)

Tax Refund Level

28%

+ 6%

+ 6%

40%

+ 16%

Federal Film Tax Credits

Canadian Film or Video Production Tax Credit

Film or Video Production Services Tax Credit (International)

Tax Refund Levels

25%

 

16%

Film Incentive BC

Domestic productions can receive a total tax refund of 53.5% on B.C. labour when filming in the Thompson-Nicola region.

Plus, there is an additional tax incentive of 16% for Digital Animation, Visual Effect and Post-Production (DAVE). This tax incentive can be added and is pro-rated.

Federal Film or Video Tax Credits

BC Domestic productions and Production Service productions may also apply for the Federal Canadian Tax Credit of 25% and 16% respectively.

  1. Canadian Film or Video Production Tax Credits (CPTC)

The CPTC provides eligible productions with a fully refundable tax credit, available at a rate of 25% of the qualified labour expenditure.

To be eligible for the Canadian Film or Video Production Tax Credit (CPTC), the applicant must be a Canadian-owned, taxable corporation that is primarily in the business of Canadian film or video production.

          2. Film or Video Production Services Tax Credits

To be eligible for the Film or Video Production Services Tax Credit (PSTC) of 16%, the applicant can be either a foreign-owned corporation or a Canadian-owned corporation that is primarily in the business of film or video production services.

Production Services Tax Credit (International)

International and Canadian productions can receive a tax refund of 40% on BC labour taxes when filming in the Thompson-Nicola region.

Plus, there is an additional tax incentive of 16% for Digital Animation, Visual Effect and Post-Production (DAVE). This tax incentive can be added and is pro-rated.

For more information or assistance, visit Creative BC Motion Picture Tax Credits.

Canadian Audio-Visual Certification Office (CAVCO)

Jointly administered by the Canadian Audio-Visual Certification Officer (CAVCO) and Canada Revenue Agency, the CPTC encourages the creation of Canadian film and television programming and the development of an active domestic independent production sector.

Get in touch

For more information about how the
Thompson-Nicola region can work for your project, contact the Film Commission

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