Last verified: June 2026
The PSTC is a refundable corporate tax credit for production companies, both domestic and foreign, that produce accredited film or video projects in British Columbia. There is no Canadian content requirement, and the basic rate is 36% of qualified B.C. labour costs for productions starting principal photography after 2024. Additional rates apply for regional and distant filming, animation and VFX work, and major productions.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
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