Refundable Tax Credit for Film and Television Production Services

Crédit d’impôt remboursable pour services de production cinématographique ou télévisuelle

Funder

SODEC

Program Type

Production

Deadline

Rolling

Type of Aid

Refundable tax credit

Financial Aid

20%

Description

This tax credit is an incentive measure that aims to encourage foreign film shoots, job creation, and the development of visual effects and digital animation expertise in Quebec.

Criteria

  • Eligible corporations must be established in Quebec but do not have to be controlled by Quebec residents
  • Eligible productions include:
  • Fiction films, including films composed entirely of sketches drawn in their entirely from screenplays and specifically conceived and arranged for television (including series and miniseries)

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

  • Virtual reality and augmented reality productions

  • Projects must have a minimum budget of $250,000
  • Production may take place only partially in Quebec
  • Applications must be filed with SODEC before the end of the taxation year in which the eligible corporation wants to claim with Revenu Québec
  • Applicants must submit an application to Revenu Québec for the tax credit, along with a copy of the qualification certificate from SODEC and a copy of the favourable advance ruling from SODEC relating to the application, on or before the later of:
  • The date 12 months after the deadline to file a tax return for that taxation year

  • The date three months after the later of the date on which a qualification certificate was issued, or the date on which a favourable advance ruling was given

Eligible Expenses

  • Qualified labour costs, including wages and salaries, associated payroll taxes, and the cost of any service contract incurred by the applicant
  • Cost of qualified properties and costs incurred by the applicant regarding the acquisition or rental, in Québec, of tangible properties in relation to a qualified production (see documentation for details)

Supporting Documents