International film distribution business

Last updated on March 26, 2021

Budget 2017 Update eliminated the International Business Activity program, effective September 12, 2017.

An international film distribution business is a business carried on by a corporation through a fixed place of business in B.C. where all of the revenue is derived from one or more of the following transactions:

selling, assigning or licensing rights to a non-resident person to distribute outside of Canada a film or television production, other than a production that is pornography, or
selling, assigning or licensing rights to a non-resident person to exploit outside of Canada any thing related to the film or television production.

Learn about registering for the IBA program.

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International film distribution business