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Show production tax credit
Refundable tax credit for eligible show productions
Last Update: June 10, 2026
Funding available
Up to 35% of project cost
Timeline
- Open continuously
Location
Quebec, Canada
Overview
This refundable tax credit supports Quebec show producers with labour costs linked to eligible productions. It applies to musical, dramatic, humour, mime, magic, circus, aquatic, and ice shows, with a maximum credit of up to 1.25 million dollars per production.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase production or service capacity
- Obtain certifications or accreditations
Eligible Funding
- Up to 35% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Information and cultural industries
- Arts, entertainment and recreation
Location
- Quebec
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Production of eligible live shows
- Pre-production, production, and exploitation of the show
- Public presentation of the show
- Co-productions of eligible shows
Documents Needed
- SOD@ccès application form
- SODEC favourable advance ruling or certificate
- Supporting documents required by SODEC
Eligibility
Who is eligible?
- Show production companies
- Incorporated companies operating in Quebec
- Companies producing musical, dramatic, humour, mime, magic, circus, aquatic, or ice shows
- Eligible co-producers
Who is not eligible
- Companies controlled by non-Quebec residents
- Tax-exempt companies
- Culture-mission tax-exempt companies
- Benefit shows and gala productions
Eligible expenses
- Eligible production costs linked to the show
- Reasonable production fees and administration fees
- Eligible labour costs directly tied to production
- Wages, fees, per diems, and similar remuneration for eligible services
Ineligible Costs and Activities
- Show promotion and marketing costs
- Show distribution costs
- Benefit shows and galas
- Shows mainly presented outside public performances
- Shows that are part of a game, animation service, or food service
Eligible geographic areas
- Quebec
Processing and Agreement
- SODEC may accept the tax credit application only once all required documents are received.
- If the application is incomplete, the applicant has 10 days to provide the missing information and documents.
- Incomplete applications that remain incomplete after the delay are closed without further notice.
- The date of submission to SODEC determines the year in which the credit may be claimed with Revenu Québec.
Additional information
- The program is administered by SODEC and the credit is claimed through Revenu Québec.
- Applications can be submitted through the secure SOD@ccès portal.
- Documents submitted to SODEC must generally be in French.
- Incomplete applications may be closed if missing information is not provided within the required delay.
Contacts
Frequently Asked Questions about the Show production tax credit Program
What is the Show production tax credit?
This refundable tax credit supports Quebec show producers with labour costs linked to eligible productions. It applies to musical, dramatic, humour, mime, magic, circus, aquatic, and ice shows, with a maximum credit of up to 1.25 million dollars per production.
How much funding can be received?
Show production tax credit Funds up to 35% of admissible expenses.
Who is eligible for the Show production tax credit program?
To be eligible for the Show production tax credit program, you must:
Quebec establishment and activity
SODEC certification required
Eligible show production
What expenses are eligible under Show production tax credit?
Production of eligible live shows
Pre-production, production, and exploitation of the show
Public presentation of the show
Co-productions of eligible shows
Who can I contact for more information about the Show production tax credit?
You can contact Société de développement des entreprises culturelles (SODEC) by email at mesures.fiscales@sodec.gouv.qc.ca or by phone at 514 841-2200.
Where is the Show production tax credit available?
The Show production tax credit program is available the province of Quebec.
Is the Show production tax credit a grant, loan, or tax credit?
Show production tax credit is a Tax Credits