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Find production companies, locations services, film equipment and camera rental companies, post production companies, film crew, and many more production services for your commercial, TV or film production in British Columbia, Canada, including Vancouver, Burnaby, North Vancouver, Kamloops and Richmond.

Canada

Tax Incentives - Useful tax information for filming in British Columbia, Canada

Type of Incentive
33% Refundable Tax Credit
Compensation and Project Caps/ Funding Per Year

No caps.

What Qualifies

Qualified BC labor expenditure for a taxation year is the lesser of: (1) the total of the corporation's BC labor expenditures for the production for the year and for the prior taxation year (if not previously included in the qualified BC labor expenditure), or (2) the amount by which 60% of total production costs incurred by the corporation, less assistance, exceeds the total of the corporation's qualified BC labor expenditures for prior years of the production.

Eligible Entities

The production company must be a Canadian taxable company with a permanent establishment in BC whose primary business is film or video production or provision of production services. Broadcasting/cable subsidiaries are eligible.

Is Mappable
No
Has Incentive Program
No
Is International
1
Benefit

33% of qualifying British Columbia (BC) labor expenditures.

Digital Animation or Visual Effects (DAVE) Credit Bonus: 17.5% additional credit on qualifying DAVE labor (principal photography commenced after February 28, 2010).

Regional Tax Credit Bonus: 6% of qualifying BC 'regional' labor when > 50% of BC principal photography is done outside Vancouver area (prorate number of regional days by total BC days), minimum five regional days required.

Distant Location Credit: Additional 6% of qualifying BC 'distant' labor (calculated by prorating number of days shot in 'distant location' by total BC days; must first qualify for Regional Tax Credit).

In addition, the BC incentive is stackable with Canada Federal Tax Incentive, which is 16% of qualifying Canadian labor expenditures, net of assistance (which includes any provincial credits attributed to qualifying labor spend).

Eligible Productions

The production company must be a Canadian taxable company with a permanent establishment in BC whose primary business is film or video production or provision of production services. Broadcasting/cable subsidiaries are eligible.

Project Criteria

Production budget:

  • > $1M CAD worldwide for feature film or video.

  • > $100K CAD per episode for series or pilot < 30 minutes (exception: productions that consist of all or substantially all digital animation or visual effects).

  • > $200K CAD per episode for series or pilot >= 30 minutes.

Commissioner

Creative BC | www.creativebc.com
Robert Wong, Vice President And Acting Film Commissioner Phone: +1.604.736.7997 | bwong@creativebc.com


Features

Soundstages
No
Post Facilities
No
Water Tank
No
Beach
No
Bridges
No
Big City
No
Desert
No
Mountains
No
Historical Architecture
No
Southern
No
Tropical
No

Expenditure

In-State Vendors
NA
Out-of-State Vendors
NA
Fringes Paid
NA
Taxes Paid
NA

Qualified Compensation Expenditures

Animation
Yes
Award Shows
No
Broadway
No
Commercials
No
Documentaries
Yes
Feature Films
Yes
Game Shows
No
Industrials
No
Infomercials
No
Interactive Media and Video Games
No
Music Videos
No
News
No
Post-Production
Yes
Reality Shows
No
Scripted Shows
Yes
Soundtrack
Yes
Sporting Events
No
Talk Shows
No
Trailers
No
Visual Effects
Yes
Webisodes
Yes

These materials have been prepared by Entertainment Partners for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact EP Financial Solutions or your legal or tax advisors to confirm any laws or the effect of incentives on your project.

Copyright © 2019 Entertainment Partners. All Rights Reserved.