Refundable Tax Credit for Film or Television Production Services
Refundable tax credit of 25% on all-spend production costs for foreign film/TV productions filmed in Quebec.
About this program
Jointly administered by SODEC and Revenu Québec, this credit is designed to stimulate job creation in Quebec by encouraging foreign producers to choose Quebec as a filming location. The credit equals 25% of qualified expenditures (qualified labor and property costs combined) incurred by eligible corporations for services provided in Quebec. Computer-aided animation, special effects, and chroma-key shooting qualify for an additional 16% enhancement. Virtual reality and augmented reality productions are also eligible. Minimum budget required: CAD $250,000.
Eligibility
Corporations with a Quebec establishment primarily in film/TV production or production services. Must own copyright during Quebec production period or have direct contract with copyright owner.
Requirements
- Establishment in Quebec during the tax year
- Primary business in film/TV production or production services
- SODEC application with CAD $500 administrative fee