TAX CREDIT
Film Incentive BC (FIBC)
Creative BC / Province of British Columbia
Last verified 5 Apr 2026 · 14 days ago
35–40%
Sessions/year
1
Payment timing
12 months
Reliability
Good
Bankability
Not bankable
Rate conditions
↑ 52.5%Regional productions
↑ 46%Distant Location Regional productions
↑ 56%Digital Animation, Visual Effects + Post-Production (DAVE)
↑ 70%Film Training
↑ 75%Scriptwriting
Funding tracks
service-category
Basic FIBC
Standard rate for all eligible productions
40%
Digital Animation, Visual Effects + Post-Production (DAVE)
Additional bonus for DAVE activities
16%
Film Training
Additional bonus for training activities
30%
Scriptwriting
For scriptwriting expenditures incurred after February 20, 2018
35%
region
Regional
Additional bonus for regional productions
12.5%
Distant Location
Additional bonus for distant location productions
6%
Territorial spend requirement
Based on eligible BC labour costs
Overview
Film Incentive BC (FIBC) is a refundable labour-based tax credit program for Canadian-owned production corporations with permanent establishments in British Columbia.
Eligible formats
animation
Eligibility
Available to Canadian owned and controlled production corporations that have a permanent establishment in British Columbia. Covers film, television, digital animation, and visual effects production.
● Co-production eligible● Service work eligible● VFX eligible● Stackable
Source: Creative BC / Province of British Columbia · verified 5 Apr 2026