Refundable Tax Credit for Quebec Film and Television Production

Crédit d’impôt remboursable pour la production cinématographique et télévisuelle québécoise

Funder

SODEC

Program Type

Production

Deadline

Rolling

Type of Aid

Refundable tax credit

Financial Aid

Variable (see criteria)

Description

This program offers a refundable film and television production tax credit for labour costs incurred by a companies producing Quebec films or television shows.

Criteria

  • Financial aid:
  • 32% of labour expenses or 16% of total expenses including labour

  • 28% for labour expenses or 14% of total expenses for films based on a foreign concept or format

  • 18-20% of total expenses for large-format films and productions intended for young viewers

  • Eligible companies:
  • Must be operate a film and television production company in Quebec

  • Cannot be controlled by one or more persons who do not reside in Quebec at any moment of the current year or the 24 months preceding it

  • Eligible works must be recognized by SODEC as a Quebec film or television production
  • Eligible film categories include:
  • Fiction films, including films composed entirely of sketches drawn in their entirely from screenplays and specifically conceived and arranged for television

  • Documentaries lasting a minimum of 30 minutes of programming or, in the case of a series, 30 minutes of programming or 20 minutes of content per episode (excluding documentaries intended for minors, which may be shorter)

  • Magazine and variety television shows, including variety shows with participation in games, quizzes, or contests of an educational nature and intended for young people

  • Other magazine or variety television shows, including games, quizzes, or contests, that meet specific criteria (see documentation)

  • Applicant organizations must present an application for final certification to SODEC as follows:
  • For films that are the object of a favourable preliminary decision, during the 18 months after the end of the tax year

  • In all other cases, during the three years following the end of the tax year

  • In order to receive the amount due from Revenu Québec, applicant organizations must submit its request to Revenu Québec along with a copy of SODEC’s favourable preliminary decision or certificate before the latest of the following dates:
  • The date 12 months after the deadline for producing the organization’s tax statement for the tax year

  • The date three months after the date of issuance of the favourable preliminary decision or, in its absence, the certificate

Eligible Expenses

  • Labour expenses, including stipends, salaries, and other forms of remuneration; reimbursements for expenses incurred for the film that would have been filed under labour expenditures

Supporting Documents