Regional tax credit

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

The regional tax credit is equal to:

• 12.5% of the qualified BC labour expenditure for the production for the tax year, where a minimum of five days and more than 50% of the total principal photography days in British Columbia are outside of the designated Vancouver area; 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 outside of the designated Vancouver area, 12.5% of the qualified BC labour expenditure for the tax year for the qualified episodes done in British Columbia, where a minimum of five days and more than 50% of the total principal photography days in British Columbia are outside of the designated Vancouver area.

The credit is prorated for the number of days of principal photography done in British Columbia outside the designated Vancouver area over the total number of days of principal photography performed in British Columbia.

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

See also Distant location regional tax credit for productions with principal photography in a distant location.

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, 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
• Distant location 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)