British Columbia film and television tax credit

The film and television tax credits are for domestic productions with qualifying levels of Canadian contents.

To claim these credits, an eligible production corporation must be a Canadian-controlled corporation and its activities must mainly be carrying on a film or video production business through a permanent establishment in British Columbia.

For productions that started principal photography before January 1, 2009, the eligibility for these credits was restricted to British Columbia-controlled corporations.

The film and television tax credits cannot be claimed if the British Columbia production services tax credit is claimed for that production.

These credits are refundable but must first be applied against total taxes payable. There are no carry-back or carry-forward provisions.

There is no expiry date for these credits.

These credits apply to BC labour expenditures. For determining BC labour expenditures, a BC-based individual is a person who is resident in the province on December 31 of the year preceding the end of the tax year for which the tax credit is claimed. For productions that started principal photography before February 20, 2008, a BC-based individual was defined for the entire length of a production based on the residency status of the individual in the calendar year that precedes the year principal photography begins.

An eligible production corporation can claim these different credits:

• basic tax credit and additional basic tax credit
• regional tax credit
• distant location regional tax credit
• film training tax credit
• digital animation or visual effects tax credit

Note
If you are not eligible for and do not claim the basic tax credit, you cannot claim the additional basic, regional, distant location, film training, or the digital animation or visual effects tax credits.

Claiming the credits

Attach the following on top of the 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, British Columbia Film and Television Tax Credit, for each film or video production.

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

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

You must claim these credits no later than 36 months after the end of the tax year.

Forms and publications

• Form T1196, British Columbia Film and Television Tax Credit
• Schedule 5, Tax Calculation Supplementary - Corporations
• CIT 009, British Columbia Film and Television Tax Credit
• CIT 011, British Columbia Digital Animation or Visual Effects Tax Credit

Government partners

• British Columbia (provincial site)