BRITISH COLUMBIA PRODUCTION TAX CREDIT

British Columbia offers two tax credit programs for motion picture production, Film Incentive BC (FIBC) and the Production Services Tax Credit (PSTC).

Film Incentive BC (FIBC) is a labour based tax incentive that provides refundable tax credits to British Columbia owned and controlled production companies based on eligible BC labour costs.

The Production Services Tax Credit (PSTC) is a labour based tax incentive that provides refundable tax credits to Canadian or international film and television production corporations that have incurred costs in British Columbia. The company does not have to be a Canadian-owned corporation, and there is no requirement that it have an interest in the copyright.

More information at bcfilm.bc.ca.