Tax Credit - CANADA, BC

Tax Credit Value Tax credit amount calculated based on…
http://www.bcfilm.bc.ca/downloadables/PSTC_onesheet_Mar2010.pdf
Basic PSTC 33% The accredited qualified BC labour expenditure of
the corporation.
Regional PSTC 6% The accredited qualified BC labour expenditure of
the corporation pro-rated by the number of days of
principal photography in British Columbia outside
of the designated Vancouver area to the total days
of principal photography in BC. This tax credit must
be accessed in conjunction with the Basic PSTC.
Distant Location Regional PSTC 6% The accredited qualified BC labour expenditure of
the corporation pro-rated by the number of days of
principal photography in British Columbia within a
prescribed area to the total days of principal
photography in BC. This tax credit must be
accessed in conjunction with the Regional PSTC.
Digital Animation or Visual Effects PSTC 17.5% The accredited qualified BC labour expenditures
directly attributable to digital animation or visual
effects activities. This tax credit must be accessed
in conjunction with the Basic PSTC.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!