Filming outside Metro Vancouver often means higher costs for travel, accommodation, and crew. The BC Film & TV Tax Credit — Distant Location Regional Tax Credit helps offset these expenses by offering an extra tax credit when you shoot in qualifying remote areas of British Columbia.
This credit is part of BC’s broader film and television tax credit program and encourages domestic productions to film beyond the Vancouver designated area.
The Distant Location Regional Tax Credit (DLRTC) is a provincial film and television tax credit available to eligible Canadian-controlled production corporations. It applies when principal photography takes place in a “distant location” within British Columbia.
Since this is a tax credit, you claim the DLRTC through your corporate income tax return, not as an upfront grant.
A distant location is any area of British Columbia outside the Vancouver designated zone. The designated zone generally includes:
Any filming outside this boundary may qualify as a distant location.
Productions in Northern BC, the Interior, Vancouver Island (outside the zone), and many rural communities may be eligible.
To qualify for the Distant Location Regional Tax Credit, your production must meet all of the following conditions:
Both feature films and television productions can qualify, including series, as long as they meet the program’s domestic content and certification rules.
There is no separate application form just for the DLRTC. Instead, it is claimed as part of the standard BC film tax credit process.
Apply for production certification
Obtain certification for the BC Film and Television Tax Credit through the appropriate certifying body.
Track labour by location
Keep clear records showing which eligible BC labour costs relate specifically to the distant location shoot.
File your corporate tax return
Claim the credit when you file your T2 corporate income tax return with the Canada Revenue Agency.
Include required schedules and certificates
Submit supporting documentation with your return to support your claim.
Tools like GrantHub’s eligibility matcher can help you filter programs by province and industry, especially if you are combining multiple film tax credits.
Assuming all BC locations qualify
Filming inside the Vancouver designated zone does not count, even if costs are high.
Poor labour cost tracking
If labour is not clearly tied to the distant location, that portion may be denied.
Missing certification deadlines
Without proper certification, the credit cannot be claimed.
Confusing grants with tax credits
This is not cash paid upfront. It reduces taxes payable and may be refundable depending on your situation.
Q: Is the BC distant location tax credit refundable?
The DLRTC is part of BC’s film tax credit system and is claimed through your corporate tax return. Refundability depends on your overall tax position and applicable rules.
Q: Can a television series claim the distant location credit?
Yes. Television series can qualify if they meet domestic production requirements and film in an eligible distant location.
Q: Does the credit apply to non-labour costs like travel or hotels?
No. The credit is calculated only on qualified BC labour expenditures, not general production expenses.
Q: Can I combine this with other BC film tax credits?
Yes. The distant location credit is designed to stack with the base BC Film and Television Tax Credit, provided all conditions are met.
Q: Who administers the tax credit?
The credit is administered through the Canada Revenue Agency, with certification requirements set by the Province of British Columbia.
If you are planning to film outside Metro Vancouver, the BC Film & TV Tax Credit — Distant Location Regional Tax Credit can help reduce your labour costs. GrantHub tracks hundreds of active grant and tax credit programs across Canada—including film and television incentives—so you can quickly see which ones match your production profile before you file.
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