BC Film & TV Tax Credit — Scriptwriting Tax Credit: How to Apply

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BC Film & TV Tax Credit — Scriptwriting Tax Credit: How to Apply

If you’re developing a film or television project in British Columbia, scriptwriting costs can add up quickly. The BC Film & TV Tax Credit — Scriptwriting Tax Credit helps reduce those expenses by refunding a portion of eligible scriptwriting costs paid to B.C.-based writers. This credit is part of B.C.’s film and television tax credit system and is administered through the Canada Revenue Agency (CRA).


What Is the BC Scriptwriting Tax Credit?

The BC Film and Television Tax Credit – Scriptwriting Tax Credit provides a 35% refundable provincial tax credit for eligible scriptwriting costs. It is meant for domestic film and television productions that hire B.C.-based scriptwriters during development.

Because the credit is refundable, your company can receive the benefit even if it owes little or no corporate tax for the year. This helps early-stage production companies manage their budgets.


Who Is Eligible?

To claim the BC Scriptwriting Tax Credit, you must meet all eligibility requirements:

  • Eligible corporation
    Your company must produce an eligible, domestic film or video production in British Columbia.
  • Canadian content
    The project must meet Canadian content requirements under the BC Film and Television Tax Credit program.
  • Scriptwriters
    Scriptwriting work must be done by B.C.-based scriptwriters.
  • Production type
    The credit applies to domestic productions, not foreign service productions.

Individual writers cannot claim this credit. The production corporation makes the claim as part of its corporate tax return.


What Scriptwriting Costs Qualify?

You can claim 35% of eligible scriptwriting expenses that are directly related to developing your production.

Common eligible expenses are:

  • Fees paid to B.C.-based scriptwriters
  • Payments for:
    • Story development
    • Screenplays
    • Series bible development
    • Rewrites and revisions tied to the project

Expenses must be directly related to the eligible production, properly documented, and incurred within the eligible taxation year. General overhead, marketing, or unrelated development costs do not qualify.


How Much Can You Claim?

  • Credit rate: 35%
  • Base: Eligible scriptwriting costs paid to B.C.-based writers
  • Refundable: Yes

For example, if your production company pays $100,000 in eligible scriptwriting fees, you could claim $35,000 through the BC Scriptwriting Tax Credit, subject to program rules.


How to Apply for the BC Scriptwriting Tax Credit

There is no separate application form for this credit. You apply through your corporate income tax filing.

Step-by-step process

  1. Complete your corporate tax return
    File your T2 Corporation Income Tax Return with the CRA.
  2. Claim the BC Film and Television Tax Credit
    Include the Scriptwriting Tax Credit as part of your provincial tax credit schedules.
  3. Submit supporting documentation
    Provide contracts with B.C.-based scriptwriters, proof of payment, production details, and Canadian content certification.
  4. Keep records
    The CRA may review claims, so keep all documentation.

Many production companies work with a tax professional to ensure credits are calculated and reported correctly.

GrantHub’s eligibility matcher can help you filter programs by province and industry in seconds, especially if you’re combining multiple film and media incentives.


Can You Combine This Credit With Other Programs?

Yes. You can usually combine the BC Scriptwriting Tax Credit with federal film tax credits, such as the Canadian Film or Video Production Tax Credit. However, you must make sure you do not claim the same expenses twice for different credits.

This makes the scriptwriting credit a useful part of a broader film financing strategy.


Common Mistakes to Avoid

  • Claiming ineligible writers
    Only fees paid to B.C.-based scriptwriters qualify. Out-of-province writers are not eligible.

  • Missing documentation
    Not having contracts or proof of payment can delay or reduce your claim.

  • Confusing domestic and service productions
    This credit is for domestic productions only.

  • Forgetting it’s a corporate credit
    Individual writers cannot claim this credit themselves.


Frequently Asked Questions

Q: Is the BC Scriptwriting Tax Credit refundable?
Yes. The credit is refundable, so your company can receive the amount even if it does not owe provincial tax for the year.

Q: How much can I claim under the scriptwriting tax credit?
You can claim 35% of eligible scriptwriting expenses paid to B.C.-based writers, subject to program rules.

Q: Who claims the scriptwriting tax credit?
The production corporation claims the credit as part of its corporate income tax return. Individual scriptwriters do not apply directly.

Q: Can I combine this credit with federal film tax credits?
Yes. You can combine the BC Scriptwriting Tax Credit with federal film tax credits, as long as expenses are claimed correctly and meet all eligibility rules.

Q: Do I need to apply before writing begins?
No separate pre-approval is required, but expenses must be properly tracked and claimed when you file your corporate tax return.

GrantHub tracks hundreds of active grant and tax credit programs across Canada—check which ones match your business profile.


Next Steps

The BC Film & TV Tax Credit — Scriptwriting Tax Credit can help lower the cost of developing your project, especially when combined with other film incentives. Before filing, confirm your production qualifies as domestic and that all scriptwriting costs meet B.C. requirements. GrantHub can help you find related film and media funding programs that fit your production, location, and budget.

See also:

  • BC Regional Production Services Tax Credit: Eligibility Explained
  • Tax Credits vs Grants for Employee Training in British Columbia
  • How to Check Eligibility for Quebec Media and Journalism Tax Credits

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