The province of British Columbia provides a number of refundable and non-refundable tax credits to corporations doing business in the province. Each of those tax credit programs has a different deadline by which claims for the tax credit must be made.

The province has announced that it has extended the required filing deadline for a number of provincial tax credits. Specifically, the deadline to claim the following tax credits, for claims required to be made March 13, 2020 or later, is extended to six months from the original due date or to December 31, 2020, whichever is earlier:

• book publishing tax credit
• film and television tax credit
• production services tax credit
• interactive digital media tax credit
• mining exploration tax credits (personal)
• mining exploration tax credits (corporate)
• scientific research and experimental development tax credit
• training tax credit for employers

The announcement of the extension of the filing deadline for tax credit claims can be found on the B.C. Small Business and Revenue website at https://www2.gov.bc.ca/gov/content/taxes/tax-changes/whats-new/income-taxes.