British Columbia book publishing tax credit

You can claim this credit if you are a recipient of a base amount of Publishing support contributions before April 1, 2017.

The recipient must be a Canadian-controlled corporation carrying on business primarily through a permanent establishment in British Columbia with book publishing as its principal business.

You are eligible for a credit of 90% of the base amount of Publishing support contributions received in the tax year.

The credit is fully refundable, but must first be applied against total taxes payable. There are no carry-back or carry-forward provisions.

For more information about this credit, see Part 8 of the British Columbia Income Tax Act .

Claiming the credit

On line 886 of Schedule 5, Tax Calculation Supplementary – Corporations , enter the base amount of Publishing support contributions received in the tax year, and on line 665 , enter the amount of the credit you are claiming.

You must claim the credit no later than 18 months after the end of the tax year.

Forms and publications

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