Interim Financing of the Refundable Tax Credit for Book Publishing

• Duly signed contracts with copyright holders or their successors.
• An edition contract for all collaborators for collective works without a collection director.
• A transfer of rights for all collaborators when a collection director is involved.
• Proof of digital publishing rights, when a digital version is requested.

Who is eligible?

• Incorporated for-profit companies controlled by Quebec residents.
• Companies with an establishment in Quebec that operate a book publishing business.
• Publishing houses recognized by SODEC.

Eligible expenses

• Labour expenses directly related to preparing an eligible work.
• Labour expenses directly related to printing an eligible work.
• Non-refundable advances to authors, including advances on royalties that are preplanned in the contract and paid no later than publication.
• Design, research, illustration, mock-up, layout, composition, and prepress costs.
• Reasonable editing and administration fees.

Ineligible Costs and Activities

• Periodical publications, including works updated on a continuous basis.
• Works containing advertising other than advertising used to promote the company’s publishing products.
• Directories, calendars, agendas, catalogues, drawing books, coloring books, exercise books, and other works that are obsolete or cannot be reused.
• Works whose pages are typewritten, photocopied, mimeographed, or handwritten.
• Works encouraging violence, sexism, racism, or any other form of discrimination.
• Works published for promotional or corporate purposes.

• Submit the request through the secure SOD@ccès portal.
• If you are a first-time user, consult the guide and create a SOD@ccès account; otherwise, log in with your access codes.
• Select the program number that matches your request: 50-29-00-01, 50-29-00-02, 50-29-00-03, or 50-26-00.
• Complete the form and upload all required documents.

• SODEC determines the status of the publishing house and recognizes the eligibility of the work or group of works.
• If a request is incomplete, the applicant has 10 days from the acknowledgment of incompleteness to provide the missing information and documents.
• If the request remains incomplete after that period, it is closed without further notice and the original filing date is not considered.
• The filing date at SODEC determines the year in which the tax credit can be claimed from Revenu Québec.
• If only a favourable preliminary decision is requested, a certificate must be filed later; otherwise, SODEC revokes the favourable preliminary decision after the prescribed period.

• Applications can be submitted at any time.
• Requests must be written in French, unless an exception applies under the SODEC directive on the use of another language.