This includes the purchase of film and video tape in the form of special effects, such as matte shots, glass shots, miniatures, montages, animations, titles, end credits, opening credits, stock shots, and film or video tape by any other description which is incorporated into the motion picture. Tax also applies to rentals of stock shots or other film or video tape which are acquired in this province by a producer for incorporation into a motion picture. Tax does not apply to charges for developing film on which the producer has previously paid tax. As the producer is required to collect tax on his sales of additional release prints or copies of film or video tapes, he may acquire the materials to produce such additional prints and copies of video tapes exempt from tax. Tangible Personal Property Used in the Production of Motion Pictures Producers and sub-producers are considered to be the consumers of all tangible personal property used in the province in the production of a motion picture.
Tax applies to the purchase price of such property.
Tax applies to all leases or rentals of tangible personal property unless the item being leased or rented is specifically exempt under the Social Service Tax Act. Tangible Personal Property Brought in From Out of Province Where tangible personal property is purchased outside this province, the producer is required to pay tax on his landed cost of such items brought into the province for use. Where tobacco products and liquor are brought into this province for consumption, tax applies under the Tobacco Tax Act and Social Service Tax Act at the rates prevailing at the time of entry. The tax due on imported equipment and supplies is payable to the Minister of Finance and Corporate Relations and should be forwarded to the Commissioner, Social Service Tax, Parliament Buildings, Victoria, British Columbia, V8V 2M4, at the time the material is brought into the province for use.