The recent 2012 BC provincial budget has expanded the scope of the BC Interactive Digital Media Tax Credit (IDMTC) to include cutscene productions. IDMTC is a 17.5% refundable digital media tax credit on salary and wages. The program is offered to companies developing interactive digital media products in British Columbia between August 31, 2010 and September 1, 2015.
IDMTC now recognizes cutscene productions in video games as eligible activities, retroactive to September 1, 2010, provided that all other requirements of the credit are met. A cutscene in a video game is a cinematic event or sequence which the player has no or only limited control. Cutscenes often feature on-the-fly rendering, using the gameplay graphics to create scripted events