This summary was prepared from cited sources. Check the official pages before using the information for a production decision. It is not an eligibility confirmation.
Confirm current terms before relying on this record.
An automated source check detected changes. This page shows the published research version; use the official links below to check current information.
Stated headline rate36%
Refundable credit
Minimum spendNot stated
See qualifying expenditure
Per-project capNot stated
See cap conditions
Annual program capNot stated
Not remaining available funding
Rates & additional benefits
36% basic (accredited BC labour, after Dec 31 2024) + 2% major-production uplift + 6% regional + 6% distant-location + 16% DAVE/VFX. VFX/post-only productions can qualify under stated conditions.
Production type & commercial eligibility
Commercials not confirmed. Additional commercial conditions are not stated in the source-cited record.
Qualifying expenditure
Not stated in the cited sources. Confirm this requirement with the administering agency.
Labor & residency
Not stated in the cited sources. Confirm this requirement with the administering agency.
Application timing
Pre-certification within 120 days of first accredited BC labour; certificate application recommended within 12 months of tax year end; claim deadline 36 months for relevant tax years beginning on/after Feb 17 2026.
Caps & funding conditions
No limit per production or corporate group.
Audit requirements
Not stated in the cited sources. Confirm this requirement with the administering agency.
Receiving the incentive
Not stated in the cited sources. Confirm this requirement with the administering agency.
Program dates
Effective date
Not stated
Program end date
Not stated
A program end date is not necessarily an application deadline.
Reference information for planning, not a qualification decision or a savings estimate. Missing figures mean “not stated,” not zero or unlimited. Confirm current terms with the administering agency and your tax adviser. Read our methodology.