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Film Production and Visual Effects in  British Columbia 2010 Gordon W. Esau, Fraser Milner Casgrain LLP Robert Wong, British Columbia Film Juliet D.W. Smith, Fraser Milner Casgrain LLP Presented by:
BC Film and Television Tax Credits Robert Wong Vice President, Tax Credits &  Development British Columbia Film Presented by:
Production Services Tax Credit (PSTC) ,[object Object],[object Object],[object Object],[object Object],[object Object]
PSTC –  How much is it worth? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
BC-based Individual -  Definition ,[object Object],[object Object]
BC-based Individual –  Scenario #1 ,[object Object],[object Object],[object Object]
BC-based Individual –  Scenario #2 ,[object Object],[object Object],[object Object]
DAVE –  What is it? ,[object Object],[object Object],[object Object]
DAVE –  Eligibility requirements ,[object Object],[object Object],[object Object],[object Object]
DAVE –  What activities are excluded? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
DAVE –  What activities are included? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
BC Tax Credit Example – Filmed in BC ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Federal Tax Credit Example – Filmed in BC ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
DAVE –  Productions filmed outside of BC ,[object Object],[object Object],[object Object]
BC Tax Credit Example – Filmed Outside of BC ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Federal Tax Credit Example – Filmed Outside of BC ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Contact ,[object Object],[object Object],[object Object],[object Object]
Structuring for Visual Effects Work in BC Gordon W. Esau, Partner, Fraser Milner Casgrain LLP Presented by:
Contracting directly with the Copyright Owner ,[object Object],[object Object],[object Object],[object Object],[object Object]
Most Common Structures when Contracting for VFX Work U.S Canada Structure 1 Copyright Owner Canadian VFX House Canadian Production Company Structure 2 Copyright Owner Subcontractors Canadian VFX House
Three Party Agreement Copyright Owner Canadian VFX House Production Company
Contracting through a Canadian Production Company ,[object Object],[object Object],[object Object]
Permanent Establishment in BC ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Contracting Directly with BC Visual Effects House ,[object Object],[object Object],[object Object]
Contact Gordon W. Esau, Partner (604) 443-7105 [email_address]
Canadian Indigenous Tax Credits Juliet D.W. Smith, Partner, Fraser Milner Casgrain LLP Presented by:
Canadian Film or Video Production Tax Credit ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Corporate Information ,[object Object],[object Object]
Canadian Film or Video Production ,[object Object],[object Object],[object Object]
Production Personnel ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Production Personnel ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Production Personnel ,[object Object],[object Object],[object Object],[object Object],[object Object]
Producer Control ,[object Object],[object Object]
Producer Control ,[object Object],[object Object]
Producer Control ,[object Object],[object Object]
Courtesy Credit ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Contact Juliet D.W. Smith Partner, Fraser Milner Casgrain LLP (604) 443-7135 [email_address]
Thank you ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object]

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Film Production and Visual Effects in British Columbia 2010

  • 1. Film Production and Visual Effects in British Columbia 2010 Gordon W. Esau, Fraser Milner Casgrain LLP Robert Wong, British Columbia Film Juliet D.W. Smith, Fraser Milner Casgrain LLP Presented by:
  • 2. BC Film and Television Tax Credits Robert Wong Vice President, Tax Credits & Development British Columbia Film Presented by:
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  • 18. Structuring for Visual Effects Work in BC Gordon W. Esau, Partner, Fraser Milner Casgrain LLP Presented by:
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  • 20. Most Common Structures when Contracting for VFX Work U.S Canada Structure 1 Copyright Owner Canadian VFX House Canadian Production Company Structure 2 Copyright Owner Subcontractors Canadian VFX House
  • 21. Three Party Agreement Copyright Owner Canadian VFX House Production Company
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  • 25. Contact Gordon W. Esau, Partner (604) 443-7105 [email_address]
  • 26. Canadian Indigenous Tax Credits Juliet D.W. Smith, Partner, Fraser Milner Casgrain LLP Presented by:
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  • 37. Contact Juliet D.W. Smith Partner, Fraser Milner Casgrain LLP (604) 443-7135 [email_address]
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Editor's Notes

  1. Regional tax credit – to support productions that are filming outside of the Greater Vancouver area
  2. Compare to Ontario & Quebec – not a separate tax credit, can be claimed by the production company, allow for greater labour to be included
  3. The last 3 points will be explained further.
  4. Audio effects-sound effects added during post-production. However, voice-overs, the narration or non-synchronous dialogue that takes place over the onscreen action is OK In camera effects-effects achieved using single or multiple passes of film through a camera Credit rolls-title sequences OK Labour not eligible for the basic PSTC is not eligible under DAVE ie audit fees and marketing costs
  5. Follow along on hand out Mention addition federal tax credit
  6. Follow along on hand out Mention addition federal tax credit
  7. Must of have direct contract with copyright owner
  8. Mention federal credit again A lot of information presented here If you need help calculating tax credits or have questions give us a call
  9. Follow along on hand out Mention addition federal tax credit