Tax Credit for Quebec Film and Television Production
Refundable tax credit of 16-66% on qualified Quebec labor expenditures for film and television productions.
About this program
Administered jointly by SODEC and Revenu Québec, this credit covers labor expenditures incurred by Quebec corporations producing or co-producing eligible film or television productions. Effective rates range between 16% and 66% depending on production type and bonuses (French-language, regional, animation, documentaries). The labor expenditure cap was raised from 50% to 65% of production costs in the 2024-25 budget. Requires SODEC certification and minimum of 75% of goods and labor expenses paid to Quebec residents.
Eligibility
Quebec-based film/TV production companies (Canadian-controlled) producing feature films, television series, documentaries, animation, or co-productions. Must obtain eligibility certificate from SODEC before or during production.
Requirements
- Establishment in Quebec primarily in film/TV production
- Eligibility certificate from SODEC
- Hold copyright or have direct contract with copyright owner