Tax Credit for the Production of Multimedia Titles (CTMM)
Refundable tax credit up to 37.5% of eligible labor expenditures for video game and interactive multimedia production in Quebec.
About this program
The CTMM encourages production of multimedia titles in Quebec, primarily benefiting the video game industry. The tax credit can reach 37.5% of eligible labor expenditures (refundable and non-refundable portions combined), with rates ranging from 26.25% to 37.5% depending on category. Titles must be published on electronic media, controlled by interactive software, and contain substantial volume of three of: text, sound, still images, animated images. Beginning January 1, 2025, a new exclusion threshold replaced the previous $100,000 per-employee salary cap, and a non-refundable portion is being gradually introduced.
Eligibility
Corporations with an establishment in Quebec producing eligible multimedia titles. Must obtain initial qualification certificate and annual eligibility certificate from Investissement Québec.
Requirements
- Establishment in Quebec
- Initial qualification certificate from Investissement Québec
- Annual eligibility certificate for production work