Administered by Government of British Columbia · Last verified: July 2026
FIBC is a refundable tax credit for Canadian-controlled production companies that make film, TV, animation, and visual effects projects in British Columbia. It is calculated on eligible B.C. labour costs, with a basic rate of 40% for productions that started principal photography after 2024. Extra bonuses are available for regional shooting, distant locations, training, animation and VFX work, and scriptwriting.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityFilm Incentive BC (FIBC) Tax Credit is generally open to incorporated businesses, in British Columbia, in Creative & Media. Confirm the full criteria on the official program page before applying.
The estimated value is 40% of eligible BC labour costs, plus bonuses up to 35%. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Confirm the production is Canadian-controlled with a permanent establishment in B.C. 2. Apply to Creative BC for an eligibility certificate as early as possible in pre-production 3. Apply for a completion certificate and file it with your T2 return through the CRA