British Columbia Production Services Tax Credit (PSTC)
British Columbia's PSTC is a refundable credit based on BC LABOUR (not total spend): 36% of accredited BC labour, plus the federal 16% PSTC on Canadian labour — so roughly 52% of qualifying BC labour. Add 6% regional, 6% distant-location, and 16% digital-animation/VFX/post (DAVE) uplifts on labour. Because only labour earns, the effective return on your total budget is much lower than the headline rate.
How the program works
- • 36% of accredited BC labour
- • +16% — Federal PSTC: Federal 16% of qualified Canadian labour stacks with the BC credit.
- • +6% — Regional uplift: +6% of BC labour for productions filming >50% outside the designated Vancouver area.
- • +6% — Distant-location uplift: +6% of BC labour for at least one day in a distant location.
- • +16% — DAVE (digital animation / VFX / post) uplift: +16% of labour attributable to qualifying digital animation, VFX and post.
- • Minimum qualified spend: CA$1,000,000
- • Rates apply to accredited qualified BC LABOUR only — non-labour spend (equipment, locations, vendors) does not earn PSTC.
- • Requires an accredited production with a BC permanent establishment; news/talk/sports/reality/advertising are excluded.
- • CPA / state audit required
- • Screen-credit / logo requirement
How it becomes cash
This is a refundable credit. The state pays out the amount above your tax liability as a cash refund, so you don't need in-state tax to benefit.
Labour-based and uncapped — no per-production or annual funding cap. Stacks with the federal 16% PSTC.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.