BC Film, Digital Media & Content Credits (2025 Guide)
British Columbia is a world-class hub for film, television, animation, and digital media production. The province offers a suite of refundable tax credits and incentives to attract creative projects, support local talent, and fuel innovation in content creation. This guide covers all major BC film, TV, and digital media credits, including eligibility rules, application process, rates, and best practices for maximizing your claim—plus tips for stacking with federal programs like the Canadian Film or Video Production Tax Credit (CPTC) and Interactive Digital Media Credit (IDMTC).
- BC Film Incentive Tax Credit (FITC): For Canadian-controlled corporations producing eligible film/TV in BC. Up to 35% of eligible BC labour costs, with regional, distant location, and digital animation/visual effects (DAVE) bonuses available.
- Production Services Tax Credit (PSTC): For domestic and foreign producers, refundable credit of 28% of eligible BC labour. No Canadian content requirement but must be produced in BC.
- Digital Animation, Visual Effects & Post-Production (DAVE): Additional 17.5% credit on eligible BC labour for DAVE activities, stackable with FITC and PSTC.
- Interactive Digital Media Tax Credit (IDMTC): Refundable credit of 17.5% of eligible BC labour for creation of interactive digital media products (video games, e-learning, etc.).
- Book Publishing Tax Credit: Refundable credit for eligible BC book publishers.
Eligibility & Key Requirements
- Must be a BC corporation (or permanent establishment in BC) and file a BC corporate tax return (T2 & BC428).
- For FITC: At least 75% of eligible labour expenditures must be paid to BC residents.
- PSTC and DAVE credits are available to both Canadian and foreign productions based in BC.
- Interactive Digital Media credits require the product to be interactive (not just linear video) and not primarily for marketing or internal use.
- Projects must be accredited by Creative BC and/or the Ministry of Finance. Application, registration, and eligibility certification are required before principal photography or production starts.
How to Claim & Maximize Credits
- Apply for eligibility certification from Creative BC/Ministry of Finance before production begins.
- Keep detailed payroll, residency, and contract records for all BC-based labour and service providers.
- File all required BC schedules (T2SCH428, T2SCH501, etc.) with your corporate tax return and attach certificates from Creative BC.
- Stack provincial credits with eligible federal incentives (CPTC, PSTC, IDMTC) for maximum benefit—coordinate claims to avoid double-dipping on the same expenditures.
- Consult with a BC film tax expert or service provider for large or complex projects.
Tips & Resources
- Official Info: Creative BC Tax Credits
- Claiming Multiple Credits: The DAVE credit can be claimed in addition to FITC or PSTC, but not on the same labour expenditures claimed for other credits.
- Regional & Distant Location Bonuses: Projects produced outside the Vancouver area may be eligible for bonus credits—consider location planning for maximum credits.
- Keep all documentation for at least 6 years for audit-proofing.
FAQs: BC Film, TV & Digital Media Credits
Can I combine BC film credits with federal credits?
Yes. Most BC film and digital media credits are stackable with federal incentives (CPTC, PSTC, IDMTC). The key is to coordinate claims and avoid duplicate claims on the same expenditures.
What types of projects are eligible for the BC Interactive Digital Media Tax Credit?
Eligible projects include video games, educational software, e-learning tools, and other interactive media products. Projects must be interactive, not primarily advertising or internal corporate tools.
How long does the application process take?
Plan for several weeks to a few months for eligibility certification and processing by Creative BC, especially during busy production seasons. Start the application prior to production for smooth processing.
Are non-Canadian companies eligible for BC film credits?
Non-Canadian companies can claim the Production Services Tax Credit (PSTC) for eligible productions filmed in BC, provided they have a permanent establishment in the province.