🇨🇦 Canada
TAX CREDIT

BC Production Services Tax Credit (BC PSTC)

Creative BC / Province of British Columbia
Last verified 5 Apr 2026 · 197 days ago
28–36%
Sessions/year
1
Payment timing
12 months
Reliability
Good
Bankability
Not bankable

Key questions

How much does BC Production Services Tax Credit (BC PSTC) pay?

BC Production Services Tax Credit (BC PSTC) pays 28–36% of eligible local spend in Canada. It is not bankable.

Who is eligible for BC Production Services Tax Credit (BC PSTC)?

BC Production Services Tax Credit (BC PSTC) is open to animation with a territorial link to British Columbia. Eligible structures include official co-productions and service productions shooting in the territory. International projects made in B.C.

When is the next BC Production Services Tax Credit (BC PSTC) deadline?

BC Production Services Tax Credit (BC PSTC) accepts applications on a rolling basis, so there is no fixed deadline; decisions are taken in 1 sessions a year.

How do you apply for BC Production Services Tax Credit (BC PSTC)?

Applications for BC Production Services Tax Credit (BC PSTC) go to Creative BC / Province of British Columbia through its online application portal. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.

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