Administered by Government of British Columbia · Last verified: July 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.
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 eligibilityBC Production Services Tax Credit (PSTC) 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 36% of qualified BC labour costs, plus additional bonuses. 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. File a pre-certification form with Creative BC within 120 days of your first accredited B.C. labour expenditure (note Budget 2026 removes this for some productions) 2. Apply to Creative BC for an accreditation certificate within 12 months of your tax year end 3. Complete form T1197 and file it with your T2 return