How much funding can be received?

Funds up to 35% of admissible expenses, capped at $1250000 per project.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Show production tax credit?

Show production tax credit is funded by Revenu Québec, Société de développement des entreprises culturelles (SODEC)

What are Show production tax credit's eligibility criterias?

Must be a corporation with an establishment in Quebec operating an eligible show production business. Cannot be controlled by non-residents of Quebec during the year or the preceding 24 months. Cannot be a tax-exempt corporation (with certain exceptions for cultural investment mandates).

Show production tax credit

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QC, Canada

Supports Quebec show producers with refundable tax assistance

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Tax Credits

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Arts, entertainment and recreation

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Revenu Québec
Société de développement des entreprises culturelles (SODEC)

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The Show Production Tax Credit offers up to $1,250,000 in refundable government assistance to eligible Quebec-based production companies for the creation of musical, dramatic, comedy, mime, magic, circus, aquatic, or ice shows. This program supports admissible labour expenses related to the production of qualifying live performances.

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The tax credit covers 35% of eligible labour expenditures, up to a maximum of 65% of total production costs per show.
The credit is capped at $750,000 per production, $1,250,000 for a musical comedy, and $350,000 for a comedy show. For co-productions, this ceiling is shared among the co-producers according to their share of eligible expenses.
Application fees are calculated at $4.00 per $1,000 of eligible production costs, with a minimum of $100 per phase per show and a maximum of $10,000 per show. Additional fees: $50 for pre-eligibility requests and $300 for an amended attestation.

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Production of eligible live shows, including musical, dramatic, comedy, mime, magic, circus, aquatic, or ice performances.
Public presentation of eligible shows meeting content and Quebec residency requirements.
Coproduction of qualifying shows with shared artistic, technical, and financial responsibilities.

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The company must have an establishment in Quebec and operate an eligible show production business.
The company must apply for and obtain an eligibility certificate from SODEC (Société de développement des entreprises culturelles).
The production must be an eligible type of show (musical, dramatic, comedy, mime, magic, circus, aquatic, or ice show) and meet Quebec content criteria set by SODEC.
At least 75% of the production expenses (excluding certain remunerations) must be paid to individuals residing in Quebec or companies with establishments in Quebec.
The company must have produced and staged at least five public performances of eligible shows within the required time frame.

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Production companies with an establishment in Quebec that are engaged in the business of producing shows (musical, dramatic, comedy, mime, magic, circus, aquatic, or ice shows)

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Companies controlled, directly or indirectly, at any time during the year or the previous 24 months, by one or more persons not residing in Quebec.
Companies that are exempt from tax for the year, or that are controlled, directly or indirectly, by one or more tax-exempt cultural organizations (except those whose mandate is to invest).

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Salaries and wages directly attributable to the production of the eligible show, from preproduction to three years after the first public performance, paid to eligible employees.
Remuneration, other than salary or wages, directly attributable to the production and paid to eligible individuals, companies with an establishment in Quebec, or partnerships, as long as the services are rendered in Quebec and are related to the show’s production.
Reasonable production fees and administration expenses incurred and paid at the time of the tax credit claim.

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Companies with an establishment in Quebec.

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Points are awarded based on the place of residence of the creative personnel involved in the production, according to the following grid:
Lyricist(s): 1 point if at least half are Quebec residents.
Composer(s): 1 point if at least half are Quebec residents (2 points if instrumental production; for comedy or dramatic shows, author scores 2 points).
Artistic Director(s) or Stage Director(s): 1 point if at least half are Quebec residents.
Lighting Designer(s), Arranger(s), Sound Engineer(s), Musical Director(s): 1 point each if at least half are Quebec residents.
Principal Artist: 1 point (or 2 points if applicable) if a Quebec resident. The criteria consider remuneration, promotional materials, and length of performance.
A minimum of 5 points out of a possible 9 must be obtained for the production to qualify based on this point system.

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Consult the guidance materials

Consult the Explanatory Guide for the refundable tax credit for show production
Review the criteria and requirements for eligible companies and productions

Request eligibility attestation from SODEC

Prepare the attestation of eligibility application for your show
Submit your application through SODEC's secure SOD@ccès portal
Gather and organize all required supporting documentation

Obtain SODEC attestation or advance ruling

Receive the eligibility attestation or advance ruling from SODEC
Verify that your documentation meets the requirements for the tax credit application

Prepare tax credit application for Revenu Québec

Fill out the tax credit application form on the Revenu Québec website
Attach the SODEC eligibility attestation or advance ruling to your submission
Ensure all forms and documents are correctly completed and included

Submit application to Revenu Québec

Submit your completed tax credit application along with all required documents to Revenu Québec
Submit no later than the latest of 12 months after your tax filing deadline or 3 months after receiving the SODEC decision/certificate

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Fees are charged by SODEC for the issuance of eligibility attestations, calculated as $4.00 per $1,000 of eligible production expenses, with a minimum of $100 and a maximum of $10,000 per show phase.
Additional non-refundable study fees of $50 apply for pre-eligibility requests, and $300 for the issuance of an amended attestation.
The date of submission to SODEC determines the taxation year for which the tax credit can be claimed.
Shows benefiting from the credit must display the designated Quebec tax credit logo and wording in all promotional materials and show posters.