Distant location regional tax credit

An eligible production corporation can claim different British Columbia film and television tax credits, including the distant location regional tax credit. These credits cannot be claimed if the British Columbia production services tax credit is claimed for that production.

The distant location regional tax credit is available for productions that start principal photography after February 19, 2008, when principal photography is done in British Columbia in a distant location. The distant location is that part of British Columbia that is not included within the area that extends from the designated Vancouver area north, up to and including Whistler, and east to include Hope, and not within the Capital Regional District.

The credit is equal to one of the following amounts:

• 6% of the qualified BC labour expenditure incurred for the production for the tax year, where a minimum of one day of principal photography is in a distant location; or
• for a production that is intended for television broadcast as a series and that comprises a cycle of at least three episodes, where principal photography of at least three episodes is done in a distant location, the credit is 6% of the qualified BC labour expenditure for the tax year for the qualified episodes determined for the regional tax credit, where a minimum of one day of principal photography is in a distant location.

The qualified BC labour expenditures must be incurred after December 31, 2007.

The credit is prorated for the number of days of principal photography done in a distant location, over the total number of days of principal photography performed in British Columbia.

The distant location regional tax credit can only be claimed if the corporation is eligible for and claims the regional tax credit.

For more information, see Part 5 of the British Columbia Income Tax Act.

Claiming the credit

Attach the following on top of your return for the year:

• the eligibility certificate(s) requested from British Columbia Film;
• if it applies, the completion certificate, and a copy of the audited statement of production costs and notes provided to British Columbia Film; and
• a completed copy of Form T1196, BC British Columbia Film and Television Tax Credit, for each film or video production.

On line 671 of Schedule 5, Tax Calculation Supplementary - Corporations, include the credit in the total amount you are claiming.

You must claim this credit no later than 36 months after the end of the tax year.

Forms and publications

• Form T1196, BC British Columbia Film and Television Tax Credit
• Schedule 5, Tax Calculation Supplementary - Corporations

Related topics

• Basic tax credit
• Regional tax credit
• Film training tax credit
• Digital animation or visual effects tax credit

Government partners

• Bulletin CIT 009, British Columbia Film and Television Tax Credit
• British Columbia (provincial site)