TAX CREDIT
BC Production Services Tax Credit (BC PSTC)
Creative BC / Province of British Columbia
Last verified 5 Apr 2026 · 14 days ago
28–36%
Sessions/year
1
Payment timing
12 months
Reliability
Good
Bankability
Not bankable
Rate conditions
↑ 38%Major Production
↑ 42%Regional
↑ 42%Distant Location
↑ 52%Digital Animation, Visual Effects and Post-Production (DAVE)
↑ 60%Maximum combination (Basic + Major + Regional/Distant + DAVE)
Funding tracks
Live Action Productions
Live action productions with principal photography start date after January 1, 2025
36%
Animated Productions
Animated productions with key animation start date after January 1, 2025
36%
Territorial spend requirement
Tax credit applies to accredited B.C. Labour expenditure (ABCLE)
Overview
The Production Services Tax Credit (PSTC) is a refundable labour-based tax incentive for international projects made in B.C. It provides a corporate income tax credit based on a percentage of labour costs incurred in production.
Eligible formats
animation
Eligibility
International projects made in B.C. No Canadian content requirements. Must file corporate income tax return with certificates to Canada Revenue Agency.
● Co-production eligible● Service work eligible● VFX eligible● Stackable
Source: Creative BC / Province of British Columbia · verified 5 Apr 2026