The document summarizes tax credits available for film and visual effects productions in British Columbia, including: 1) The Production Services Tax Credit (PSTC) provides refundable tax credits up to 33% of BC labour expenditures for eligible productions. 2) The Digital Animation or Visual Effects (DAVE) tax credit provides an additional 17.5% credit for visual effects work done in BC. 3) Productions filmed outside of BC can still qualify for partial tax credits if they contract with a BC visual effects house.