Quebec book publishing tax credit
Last Update: July 22, 2025
QC, Canada
Tax credit for publishing Quebec books and international sales
Quebec book publishing tax credit at a glance
Eligible Funding
- Max. $437,500
- Up to 35% of project cost
Timeline
- Open Date : November 14, 2019
Financing Type
Tax Credits
Eligible Industries
- Information and cultural industries
Grant Providers
- Revenu Québec
- Société de développement des entreprises culturelles (SODEC)
- Gouvernement du Québec
Status
Open
Overview of the Quebec book publishing tax credit program
The Quebec Book Publishing Tax Credit offers a refundable tax credit to support significant publishing projects, digital book versions, translation, and the development of international markets for Quebec publications. Administered by SODEC, this program encourages innovation and expansion within the book and publishing sector; the maximum funding amount varies by project, based on eligible expenses.
Financing terms and conditions
- Tax credit covers 35% of eligible labour expenses (for both preparatory and printing-related work) up to certain limits per book.
- Eligible preparatory expenses, including digital publishing costs, are capped at 65% of actual preparatory and digital edition costs.
- Tax credit for printing expenses is limited to 33.3% of admissible printing costs.
- Maximum tax credit is $437,500 per eligible book, to be shared proportionally among co-publishers according to their share of expenses.
Eligible projects & activities
- Publishing new books by Quebec authors or groups of authors, including print and digital formats.
- Co-publishing projects involving eligible Quebec-based publishing houses.
- Translating and publishing works to develop foreign markets for Quebec-based productions.
- Major publishing initiatives that contribute significantly to the sector.
- Digital version development of otherwise eligible works.
Examples of admissible projects:
$ 22,500
Publishing a major anthology of contemporary Quebec poetry with digital adaptations and international distribution
$ 37,500
Translation of Quebec children's books into German for the European market with digital versions available
$ 50,000
Development of a digital library of Quebec literary works for worldwide access including translation and adaptation
$ 50,000
Large-scale digital adaptation and international marketing of Quebec science-fiction novels
$ 30,000
Expanding market reach of Quebec comic books to European countries through translation and digital versions
$ 25,000
Publishing an extensive historical novel adapting it into Spanish for the Latin American market
Eligibility criteria of the Quebec book publishing tax credit program
- The applicant must be a company with an establishment in Quebec that operates a book publishing business.
- The company must be recognized by SODEC as a publishing house, with book publishing as its main activity and a focus on commercial viability.
- The company must edit and publish books, enter into publishing contracts with authors or rights holders (including digital editions), and commercially market the books it publishes.
- The company must have a catalogue of at least three works by Quebec authors who have no financial interest in the company.
- The project (book or group of books) must be intended for commercial exploitation, have a minimum initial print run, meet specific requirements regarding Quebec authorship, and comply with page count and format guidelines.
Who is eligible?
- Recognized book publishing companies (houses) whose principal activity is book publishing
- Companies operating a book publishing business in Quebec with an established place of business in Quebec
Who is not eligible
- Companies controlled, directly or indirectly, at any time during the year or in the previous 24 months, by one or more persons not residing in Quebec.
- Companies that would be controlled by a specific person if all shares owned by non-residents of Quebec belonged to that person.
- Companies exempt from tax for the year under Book VIII of the Quebec Taxation Act.
- Crown corporations or subsidiaries wholly controlled by such corporations.
Eligible expenses
- Preparatory expenses directly attributable to the production of the book, including non-refundable advances to authors, editing, design, research, illustration, mock-up development, page layout, composition, and prepress workshop costs.
- Reasonable management and administrative fees related to the book.
- Printing expenses directly attributable to the initial printing, binding, and assembly of the book.
- Labour costs for services directly related to preparation and printing of the book, including salaries of employees and payments to qualified Quebec-based contractors or companies.
- Labour costs for digital edition-related activities, including conversion, metadata production, indexing, digital storage, quality control, and deposit in a digital warehouse (when a digital version is eligible).
- Portion of the amortization of an asset used directly in the digital publishing process.
Eligible geographic areas
- Quebec
How to apply to the Quebec book publishing tax credit program
1
Consult program guidelines
- Review the program's guidelines to understand eligibility, required documents, deadlines, and procedures
- Consult any clarification documents if needed
2
Prepare all required documents
- Gather all required documents for both the master file and the application (historical, legal, shareholder details, financial statements, templates, etc.)
- Use SODEC-provided templates for declarations and expense breakdowns
3
Access SOD@ccès portal
- Create a user profile or log in to SOD@ccès if already registered
- Select the correct program/form code for the Book Publishing Tax Credit
- Ensure the company's master file is up-to-date or provide documents if this is the first application
4
Submit electronic application
- Complete the application form within SOD@ccès
- Upload all required supporting documents
- Name files with both the work title and document type as specified
- Include proof of electronic pre-authorized payment/debit enrollment
5
Respond to completeness review
- Monitor your application’s status through SOD@ccès
- If your file is incomplete, provide missing documents or information within 10 days of receipt of the notification
- If not completed in time, the application will be closed and must be resubmitted
6
Receive SODEC certificate or ruling
- Receive a favourable advance ruling (if requested) or certificate from SODEC confirming eligibility
- Ensure compliance with all SODEC requirements and keep the certificate for tax purposes
7
Claim tax credit from Revenu Québec
- Submit your tax credit claim with Revenu Québec, including a copy of the SODEC certificate or advance ruling
- Follow the deadline based on your company’s fiscal year and certificate/ruling date
Additional information
- Applications can be submitted at any time through the secure SOD@ccès electronic portal.
- If a submitted application is incomplete, applicants have 10 days from the notice date to provide missing details; otherwise, the request will be closed and the original deposit date will not be considered.
- The publication benefiting from the tax credit must display a specific mention indicating support from the Quebec government and SODEC, formatted according to guidelines.
- Fees for eligibility attestations range between a minimum of $100 and a maximum of $5,800 per eligible book or group of books, with additional non-refundable and amendment fees applicable in certain situations.
Contact Revenu Québec
annie.gagne@sodec.gouv.qc.ca
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