Stacking
Can you stack BC Interactive Digital Media Tax Credit and Canadian Film or Video Production Tax Credit (CPTC)?
Yes. BC Interactive Digital Media Tax Credit and Canadian Film or Video Production Tax Credit (CPTC) can be combined. They fund different things, so the trick is simple: apply to each separately and never claim the same dollar twice.
01/Tax Credit
BC Interactive Digital Media Tax Credit
17.5% of eligible labour costs
British Columbia's tax credit for companies developing interactive digital media products: video games, apps, educational software, and digital entertainment.
Who qualifies: incorporated; British Columbia; Technology & Software, Creative & Media
02/Tax Credit
Canadian Film or Video Production Tax Credit (CPTC)
25% of qualifying labour expenditures
Federal refundable credit for Canadian-controlled production companies on labour expenditures for qualifying film and television productions. 25% of qualified labour costs.
Who qualifies: incorporated; all of Canada; Creative & Media
How to stack them
- 01Confirm you meet each program's eligibility on its own. BC Interactive Digital Media Tax Credit and Canadian Film or Video Production Tax Credit (CPTC) are assessed separately.
- 02Apply to each program through its own application. There is no combined form.
- 03Allocate distinct costs to each program. You cannot claim the same dollar of expense under both, but you can fund different parts of the same project.
- 04Track both deadlines and keep the paperwork separated, so each claim stands on its own.
Stacking rules vary by program and change over time. Confirm the current rules with each program, or take the quiz and we will flag the combinations you qualify for.