There are 3 filming zones in BC and the Vancouver Island North Film Commission is in the Distant Locations Zone.

Vancouver Studio Zone

REGIONAL: Nearby Location Zone: immediately outside Vancouver, Fraser Valley area and east including Hope; north of Vancouver to include Whistler

DISTANT: Distant Location Zone: Vancouver Island North, Vancouver Island South Film and Media Commission, East of Hope; North of Whistler

TAX CREDITS MAXIMUM VALUE

FILM INCENTIVE BC (Domestic)

  • Basic 35 %
  • Digital Animation & Visual Effects (D.A.V.E.) 16 %
  • Nearby Regional Locations Zone 12.5 %
  • Distant Regional Locations Zone (INfilm) 18.5 %
  • Training 30 %

BC PRODUCTION SERVICES TAX CREDITS (PSTC)

  • Basic 28 %
  • Digital Animation & Visual Effects 16%
  • Nearby Regional Locations Zone 6 %
  • Distant Regional Locations Zone (INfilm) 12 %

NEW BC INTERACTIVE DIGITAL MEDIA TAX CREDIT

  • Interactive Digital Media Tax Credit 16%

FEDERAL TAX CREDITS

  • Canadian Film or Video Production Tax Credit 25 %
  • Canada Film or Video Production Services Tax Credit 16 %

Tax Credits May be Stacked

BC Incentive: Federal 25% + Incentive BC 35% + Distant Location Tax Credit 18.5% = 78.5% Total Tax Credits (+ D.A.V.E. 16%)

Services Production: Federal 16% + Basic 28% + Distant Location Tax Credit 12% = 56% Total Tax Credits (+ D.A.V.E. 16%)

Film Incentive BC / Domestic & Co-Productions:

53.5% of qualified BC Labour expenditures when filming more than 50% of project in the North Island region.

Production Services Tax Credits / Foreign

40% of qualified BC labour expenditures when filming more than 50% of project in the North Island region.

MORE INFORMATION

Creative BC
All BC Film Tax Incentives

2225 West Broadway
Vancouver, BC Canada V6K 2E4
1-604-730-2236 or bwong@creativebc.com
www.creativebc.com

Sample Tax Credit Calculator

Canada Revenue Agency
The Canadian Film & Video Tax Credit or the Federal & Video Service Tax Credit

Film & Media Services Unit
Post Office Building
757 West Hastings St., 3rd Floor,
Vancouver, BC Canada V6C 1A1
1-604-666-7911