Refundable Tax Credit for Québec Film and Television Production

• For a first SOD@ccès application: the company master file, including history and profile, description of activities and main achievements, constitutive documents, ownership and directors information, organization chart, CVs, and financial statements.
• Confirmation of mandate.
• Declarations of residence for the producer and key personnel, if necessary.
• Synopsis; contracts for acquisition of rights, scripting, and directing; financing structure; detailed production budget; production schedule; and list of the technical team and cast.
• For certification: complete production cost breakdown with names and addresses, final cost report, independent auditor declaration, review engagement report or audited cost report depending on final cost, proof that 95% of production costs have been paid, final credits with the credit logo and copyright holder, exploitation confirmation, closed-captioning confirmation, and, if applicable, French-dubbing confirmation, international coproduction attestation, Telefilm Canada preliminary recommendation, coproduction agreement, and interprovincial coproduction evaluation grid.

Who is eligible?

• For-profit companies incorporated in Quebec and controlled by Quebec residents.

Who is not eligible

• Companies controlled, directly or indirectly, by one or more non-Quebec residents.
• Companies that hold a CRTC broadcasting licence, or are related to a company that does.
• Eligible online video service providers, or companies related to such providers.
• Corporations exempt from tax under the Quebec Taxation Act.

Eligible expenses

• Eligible labour expenses incurred by the production company for the Quebec audiovisual production.

Ineligible Costs and Activities

• Films produced for promotional, industrial, commercial, institutional or corporate purposes.
• Films produced for teaching or learning a technique.
• Adult films with explicit sexual scenes.
• Videoclips; sports-event films; news, public-affairs, weather, road, and stock-market reports; gala, award, and parade programs; games, questionnaires, or contests except educational programs for minors and eligible variety productions; fundraising films; reality TV; making-of reports; and films made mostly from archive footage, except documentaries.
• For the special-effects and computer-animation bonus, effects strictly sound-based, subtitles, and animation sequences essentially created through editing techniques are excluded.

Eligible geographic areas

• The Montreal region, defined as a 50-kilometre radius from Papineau metro station.

• For productions of 75 minutes or more, the creative team must score at least 6/10 on the grid, or 7/10 when up to 2 points are awarded to a Canadian citizen or permanent resident.
• For the French-language bonus, the creative team must score at least 5/7 on the grid.

• Submit all applications through the secure SOD@ccès portal.
• Create your user profile in SOD@ccès; for a first application, also complete the company master file.
• Select the appropriate program code: 50-27-00-01, 50-27-00-02, 50-27-00-03, or 50-26-00 for pre-eligibility.
• Complete the application form and upload all required documents.

• SODEC analyzes the request for a favourable preliminary decision, recognizes the production’s eligibility, issues the decision, and certifies the production.
• Revenu Québec validates the company’s eligibility, checks eligible production costs and labor expenses, and determines and pays the credit.
• A favourable preliminary decision may be revoked if certification is not filed within the prescribed deadline or if the certification request is rejected.