How to claim BC film and television tax credits (including scriptwriting)

If you produce film or TV content in British Columbia, tax credits can return a large portion of your labour costs as cash. The BC Film and Television Tax Credit includes a Scriptwriting Tax Credit that covers early‑stage development work — but only if you claim it correctly through your corporate tax return. Many producers miss eligible costs or file too late, leaving money on the table.

This guide explains how to claim BC film and television tax credits, with a clear focus on scriptwriting.

Understanding the BC Film and Television Tax Credit

The BC Film and Television Tax Credit (FTTC) is a refundable provincial corporate tax credit for eligible corporations that produce domestic film or video productions in B.C..

There are several components under the program. Two that matter most for most Canadian-controlled productions are:

BC Film and Television Tax Credit (core credit)
Based on qualified B.C. labour expenditures for domestic productions
Credit rate: 12.5% to 35%, depending on production criteria and add-ons
BC Film and Television Scriptwriting Tax Credit
A 35% refundable credit for eligible scriptwriting expenditures paid to B.C.-based scriptwriters

Both credits are claimed through your T2 corporate income tax return, not through a separate grant application.

Who is eligible to claim BC film and television tax credits?

To claim BC film and television tax credits, all of the following must be true:

You are an eligible corporation (not a sole proprietor or partnership)
You produce an eligible domestic film or video production
The production meets Canadian content requirements
You incur qualified B.C. labour expenditures
You receive certification for the production before filing your tax return

Scriptwriting-specific eligibility

For the Scriptwriting Tax Credit, additional rules apply:

Scriptwriting must be performed by B.C.-based scriptwriters
Costs must be directly attributable to eligible scriptwriting activities
The scriptwriting must relate to an eligible film or television production
Payments must be made by the claiming corporation, not a third party

What scriptwriting expenses qualify?

The Scriptwriting Tax Credit focuses on labour, not overhead or financing costs.

Eligible expenses generally include:

Fees paid to B.C.-resident scriptwriters
Rewrites, story editing, and series bible development
Script development work completed before or during production
Employer-paid amounts that qualify as B.C. labour expenditures

Expenses that do not qualify include:

Payments to non‑B.C. scriptwriters
Producer fees not tied to writing
Rights acquisition or option payments
Marketing or distribution costs

How to claim BC film and television tax credits (step by step)

1. Confirm production certification

Before you can claim anything, your production must be certified as eligible. Certification confirms that your project meets domestic and Canadian content requirements.

2. Track eligible labour costs carefully

Maintain detailed records for:

Scriptwriter contracts
Proof of B.C. residency
Payroll or invoice documentation
Dates the work was performed

This step is critical for scriptwriting claims, which are often reviewed closely.

3. Calculate your eligible credit amounts

Core BC Film and Television Tax Credit: 12.5%–35% of qualified B.C. labour
Scriptwriting Tax Credit: 35% of eligible scriptwriting labour expenditures

Credits are refundable, meaning you can receive cash even if you owe no corporate tax.

4. File with your T2 corporate tax return

You claim BC film and television tax credits when you file your T2 return with the Canada Revenue Agency. Supporting schedules and certificates must be included.

Tools like GrantHub’s eligibility matcher can help you check whether your production and scriptwriting costs align with current B.C. and federal credit rules in minutes.

Can you combine scriptwriting credits with other incentives?

Yes. The Scriptwriting Tax Credit can be stacked with:

The core BC Film and Television Tax Credit
Federal film or video production tax credits
Other eligible provincial film incentives (where permitted)

Stacking increases your total recovery, but each credit has its own calculation and documentation rules.

Common mistakes to avoid

Claiming non‑B.C. writers
Only B.C.-based scriptwriters qualify. Residency matters.
Missing certification deadlines
Without certification, your claim can be denied outright.
Including non-labour costs
Scriptwriting credits apply to labour, not rights, financing, or marketing.
Poor recordkeeping
Incomplete contracts or missing proof of residency are common audit triggers.

Frequently Asked Questions

Q: Is the BC Film and Television Tax Credit refundable?
Yes. Both the core credit and the Scriptwriting Tax Credit are refundable, meaning you can receive a cash refund even if your corporation owes no tax.

Q: Do freelance scriptwriters qualify?
Yes, as long as the scriptwriter is B.C.-based and the payment qualifies as an eligible B.C. labour expenditure. Proper contracts and documentation are required.

Q: Can scriptwriting done before production be claimed?
In many cases, yes. Development-stage scriptwriting tied to an eligible production can qualify if all other conditions are met.

Q: Is there a cap on the Scriptwriting Tax Credit?
The credit is calculated as 35% of eligible scriptwriting labour expenditures. Program rules, not a fixed dollar cap, determine the maximum claim.

Q: Who administers the credit?
The program is administered through the Canada Revenue Agency, with certification and program rules set by the Government of British Columbia.

Next steps

Claiming BC film and television tax credits — especially scriptwriting — requires precise eligibility checks and clean documentation. GrantHub tracks hundreds of active grant and tax credit programs across Canada, including B.C. film incentives, so you can check which credits fit your production profile before you file.

See also:

How Transferable and Production Tax Credits Work in Canada
How Canadian Film and Media Companies Use Tax Credits and Coproduction Treaties
How to Qualify for Film, Music, and Arts Development Grants in Canada

How to claim BC film and television tax credits (including scriptwriting)