Tax Credit
Provincial
Active
BC Production Services Tax Credit (PSTC)
Government of British Columbia / Creative BC
Maximum Credit
36% of eligible costs
Open (rate increased to 36% for productions starting after Dec 31, 2024)
Difficulty
Moderate
Payment
Tax Credit Offset
Trend
Growing
First-Timers
—
Credit rate
66%
BC Production Services Tax Credit (PSTC) provides up to 36% base rate plus separate credits: regional production 6%, distant location 6%, DAVE 16%, major production (BC costs over $200M) 2%; no cap on the credit. Refundable tax credit at 36% base rate for film and television production services in BC, with additional credits for regional production (6%), distant locations (6%), digital animation, visual effects and post-production (16% DAVE), and major productions with BC costs over $200M (2%). Open (rate increased to 36% for productions starting after Dec 31, 2024).
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Eligibility & Details
What this program funds and who can apply
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Program Description
Refundable tax credit at 36% base rate for film and television production services in BC, with additional credits for regional production (6%), distant locations (6%), digital animation, visual effects and post-production (16% DAVE), and major productions with BC costs over $200M (2%). No Canadian content requirements and no spending cap, making BC one of the most competitive jurisdictions globally for film production.
Eligibility Requirements
- Corporation with permanent establishment in British Columbia
- No Canadian content requirements — open to foreign productions
- No spending cap on eligible BC labour expenditures
- Production must be substantially shot or produced in BC
- Must obtain an accreditation certificate from Creative BC before claiming. Creative BC strongly recommends submitting the application within 12 months of your corporation's tax year end, but that 12 months is a recommendation rather than an eligibility bar; the binding limit is the 36-month CRA filing deadline
Provinces
Industries
Business Stage
Quick Assessment
Difficulty
Moderate
Competition
Low
First-Timer
Not rated
Funding Details
- Amount
- 36% base rate plus separate credits: regional production 6%, distant location 6%, DAVE 16%, major production (BC costs over $200M) 2%; no cap on the credit
- Type
- Tax Credit
- Level
- Provincial
- Credit rate
- Up to 66% of eligible costs
- Deadline
- Open (rate increased to 36% for productions starting after Dec 31, 2024)
Program Scorecard
Competition, effort, and approval at a glance
Competition
Low
Deadline
Ongoing
Approval
Entitlement
Accessibility
--/5
Competition
--/5
Approval Rate
--%
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How to claim
Insider tips, common pitfalls, and what successful applicants look like
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Insider TipRate increased to 36% in the 2024 budget — making BC the most competitive Canadian jurisdiction for production services when combined with the 16% DAVE bonus (52% effective rate for VFX work).
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See what trips up most applicants for this program — and how to avoid it.
Success Profile
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See what successful applicants for this program actually look like.
Evaluation Criteria
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The pitfalls, the checklist and the reviewer notes are in the Playbook below. See what it includes ↓
What's in this Playbook
Everything you need to claim PSTC
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 8-document checklist with what each reviewer is actually checking
- Your Application Game Plan — the print-ready PDF the preview below describes
- 8-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 3-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
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Application Playbook
Step-by-step process, required documents, and expenses
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8 steps
8 docs
Application Steps
1
Establish a BC corporation with permanent establishment in British Columbia for the production
Required Documents 8
✓ Creative BC accreditation certificate application
✓ Creative BC accreditation certificate — a separate one is required for each production
Eligible Expenses 8
Ineligible Expenses 7
Claim timing
Deadline Notes
Ineligible Organizations
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Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
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3 partners
Compatible Programs
Federal Film or Video Production Services Tax Credit (CAVCO PSTC)
Creative BC Domestic Motion Picture Fund
Creative BC Location Bonuses
Combined Funding Potential
See your total funding potential
Clawback Risk
Low Risk
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See which programs combine with this one — and how much more you could get.
How PSTC Compares
Side-by-side with similar programs
Free
| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| BC Production Services Tax Credit (PSTC) | 36% | Moderate | Tax Credit Offset | Open (rate increased to... |
| Film or Video Production Services Tax... | 16% | Easy | Tax Credit Offset | Ongoing |
| Interactive Digital Media Tax Credit | 25% of eligible BC | Moderate | Tax Credit Offset | Ongoing |
| Creative Industries Funding | Varies | Moderate | Reimbursement | Ongoing (multiple... |
| Creative Export Canada | Up to $2,500,000 | Hard | Varies | Annual Calls |
Related Programs
Other programs you might be eligible for
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Frequently Asked Questions
Quick answers to the questions founders most often ask about PSTC
Free
Can foreign studios apply for the PSTC?
Yes, no Canadian content requirements — foreign productions qualify for full 36% rate (52% with 16% DAVE bonus) if they have a BC corporation and shoot substantially in BC.
What's the typical credit amount for a $5M production?
It tracks BC LABOUR, not total budget. A $5M feature with roughly $2M of accredited BC labour earns about $720,000 at the 36% base rate, plus the DAVE bonus on any qualifying animation, VFX and post labour and the regional or distant-location bonuses if they apply. Most indie and mid-budget productions land somewhere between $100,000 and $2,000,000.
How long does it take to get the refund?
Longer than most producers expect — plan on 12 to 24 months from the production period. The sequence is: apply to Creative BC for the accreditation certificate after the production wraps (submit within 12 months of your tax year end, or Creative BC cannot guarantee it will be processed in time to file), then attach it with form T1197 to your T2 return. BC publishes no refund service standard.
Why do applications fail?
No BC permanent establishment (must have local corp), production not substantially shot in BC, or a missing Creative BC accreditation certificate — note that is the accreditation certificate, not the completion certificate used by FIBC/CAVCO.
Can I stack this with other credits?
Yes: Federal CAVCO PSTC (16%) stacks for foreign productions, plus Creative BC location bonuses add to base rate.
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Full Playbook: PSTC
8 steps · 8 docs · reviewer insights