BRITISH COLUMBIA

British Columbia is Canada’s westernmost province. This province is defined by a scenic Pacific coastline and majestic mountain ranges. Vancouver is also located in BC and holds Sony’s headquarters. Shot in Vancouver were Twilight Saga: Eclipse (2010), Deadpool (2016) and Deadpool 2 (2018). For more picture opportunities, make sure to explore locations outside of Vancouver like Victoria, Okanagan Valley, and Whistler and Blackcomb Mountains. If you’re a scout looking for cutting-edge technology for special effects, BC is internationally recognized as a special effects hub.

Incentive Type

Refundable Tax Credit

Incentive Amount 35% (Basic); 12% (Regional); 6% (Distant location); 30% (Training)

Minimum Spend Bonus

Audit Requirements

Application

Completing the British Columbia Film and Television Tax Credit form (T1196)

Attaching the certificate you received for your production from Creative BC. This is either the: Eligibility certificate (if production is not yet complete), or Completion certificate (if production was completed in the tax year)

Submitting the T1196 and certificate with your T2 Corporation Income Tax Return to the Canada Revenue Agency (CRA)

Sales Use Tax Relief

Hotel Occupancy Tax Relief

Sunset Date

You must claim these credits no later than 18 months after the end of the tax year for tax years starting on or after February 19, 2020. It was previously 36 months.