For detailed information on the following information www.bcfilmcommission.com or www.bcfilm.bc.ca - view a printer-friendly version.

TAX CREDITS

• Tax credits are applied to accredited qualified labour costs.
• Tax credits may be combined.
• Each Tax Credit Program has specific criteria that must be met in order to qualify.

Current revisions to Tax Credits Programs may not be reflected in all film industry web sites. It is recommended that you email agencies directly for current information.

As announced on October 19, 2007, the Production Services Tax Credit and Film Incentive BC tax credit are extended for five years to June and April 2013 respectively.

As announced on January 25, 2008, the basic Production Services Tax Credit rate is increased to 25 per cent from 18 per cent and the basic Film Incentive BC tax credit rate is increased to 35 per cent from 30 per cent. These rates apply to qualifying BC labour expenditures incurred after December 31, 2007 and for new productions with principal photography beginning before January 1, 2010.

The Regional Tax Credits Program is enhanced. There are now 3 filming zones with increased rates.

1. 1. Vancouver Studio Zone,
2. 2. Nearby Location Zone (outside Vancouver; - Fraser Valley area and north to include Whistler and east to include Hope, and Victoria on Vancouver Island vis. a vis. the Capital District);
3. 3. Distant Location Zone (East of Hope, North of Whistler, outside the Capital District (North Vancouver Isl).

For more information on Film Incentive BC or Production Services Tax Credits:

British Columbia Film
2225 West Broadway
Vancouver, BC Canada V6K 2E4
Tel 604-736-7997
Fax 604-736-7290
bcf@bcfilm.bc.ca
www.bcfilm.bc.ca

For more information on Federal Production Services Tax Credits:

Vancouver Tax Services Office
Film Services Unit
Post Office Building
757 West Hastings St., 3rd Floor,
Vancouver, BC Canada V6C 1A1
Tel 604-666-3456
Fax 604-666-7436
www.cra.gc.ca/taxcredit/ftc-e.html

Canadian Audio-Visual Certification Office (CAVCO)
Department of Canadian Heritage
100 Sparks Street, 4th Floor,
Ottawa, Ont. K1A 0M5
Canada
Tel: 613-946-7600
Toll free: 888-433-2200
Fax: 613-9467-7602
www.pch.gov.ca/cavco

INTERNATIONAL CO-PRODUCTIONS TREATIES

Telefilm Canada
440 Cambie Street,
Suite 310
Vancouver, BC
V5B 2N5
Tel 604-666-1566
Fax 604-666-7754
info@telefilm.gc.ca
www.telefilm.gc.ca

GENERAL INFORMATION & LOCATIONS

BC Film Commission
201 - 865 Hornby Street
Vancouver, BC
V6Z 2G3
Tel 604-660-2732
Fax 604-660-4790
info@bcfilmcommission.com
www.bcfilmcommission.com

TAXES

Generally speaking, when something is purchased in British Columbia, there is an additional Government Sales Tax (GST) 5% and Provincial Sales Tax (PST) 7% on top of the sales price.

FEDERAL- GOODS & SERVICES TAX (GST) 5%

GST applies to 5% on the sale of taxable supplies. Every vendor (a person or business making taxable supplies of goods, rentals or services in Canada) who is registered for the GST or is required to be registered, must charge, collect and remit the tax. There are no exempting provisions available to vendors in the film industry.

Self-employed business owners, as well as directors of corporations, are personally liable for the GST they are required to collect.

A non-resident vendor carrying on business in Canada is required to register for and charge the GST.

A non-resident performer providing acting services in Canada during the shooting of a single film will likely not have to pay GST. However, depending on the length of stay in Canada and project, the answer may be different.

There are opportunities for GST rebates.

For more information www.bcfilmcommission.com or

Canada Customs and Revenue Agency (CCRA)
604-691-4308 or 1-800-959-5525
www.ccra-adrc.gc.ca see Forms
RD4027 – Doing Business in Canada – Information for Non-residents
RC1A – GST Registration Form
RC4022 – General Information for GST/HST Registrants
RC4070 – Guide for Canadian Small Business

PROVINCIAL – SALES TAX (PST) 7%

PST applies to 7% on the sale of taxable supplies sold in British Columbia. Some items are exempt such as groceries and other miscellaneous items. There are no rebate opportunities.

Provincial Sales Tax
Consumer Taxation Branch
Tel 604-660-4513
Fax 604-775-0695
www.fin.gov.bc.ca/ctb

WORK PERMITS
There are two stages in the process of applying for a work permit in Canada.
Three weeks lead-time is required.

a) “Confirmation for Job” – approved by Human Resources Development Canada (HRDC); must have in order to apply for a “Work Permit”.

Human Resources Development Canada
Employer Services,
Foreign Worker Unit,
Regional Shared Services
Pox Box 4950, Station Terminal,
Vancouver, BC V6B 4A6
Tel: 604-687-7803
1-888-246-7712 Canada Only
Fax 604-666-7731

b) “Work Permit”
Can be applied for, provided you have a “Confirmation for Job”, at a Canadian Consulate, Embassy or High Commission, or, in the case of U.S. residents only, in Canada at a Port of Entry.

Note: HRDC will send a Confirmation Number to the Port of Entry you provide. If this should change, the Foreign Worker may experience delays or refusal by Immigration Officials. Work Permit costs $150.00.

IMPORTATION of GOODS for FILM PRODUCTION – temporary

Goods entering Canada temporarily for use on a film production will qualify for duty-free entry and can enter temporarily for up to 18 months. Goods imported temporarily for use in the film industry may be:

1) Entitled to partial relief of the 5% Goods & Services Tax (GST) at a 1/60th rate; OR
2) The GST may be fully relieved; OR
3) Subject to the GST.

Canada Customs and Revenue Agency (CCRA)
Customs, Client Services Division
Duties Relief, Remissions Department
333 Dunsmuir St.
Vancouver, BC V6B 5R4
Fax: 604-660-7027
www.ccra-adrc.gc.ca

Trade Services Officers
Cara Foxton
Tel 604-666-0879
Cara.foxton@ccra-adrc.gc.ca

Angela Eng
604-660-6769