BRITISH COLUMBIA - Production Service

16% Stackable Federal Tax Credit - on Net Labour

• Regional - 6% of qualifying BC "regional" labour when > 50% of BC principal photography is done outside Vancouver area (pro-rate number of regional days by total BC days), minimum 5 regional days required
• Distant Location - 6% of qualifying BC "distant" labour (calculated by pro-rating number of days shot in "distant location" by total BC days; must first qualify for Regional Tax Credit)
• DAVE - 16% of qualifying labour for local digital animation, VFX, and post production
• Major production - 2% of qualifying labour when accredited BC production costs are greater than $200 million

The tax credit amounts are calculated on the accredited qualified BC labour expenditure (AQBCLE) of the corporation.

Corporations must apply for a Pre-certification Number by submitting a Pre-certification form through Creative BC’s website within 120 days after the date the corporation first incurs an accredited BC labour expenditure on the production. See Application Checklist for more information.

The above noted provincial incentive is stackable with Canada's Federal Tax Incentive, which is 16% of qualifying Canadian labour expenditures net of 'assistance' ('assistance' includes any provincial incentives that are directly attributable to qualifying labour spend).