Tax credit for film production services

• Approval Certificate application form duly completed by the copyright owner or official designee
• Statement relating to the official representative, where applicable
• Chain-of-title documentation or detailed legal opinion; for Québec CGI corporations with a services contract of a maximum value of $1,500,000 CAD, a notarized confirmation of copyright ownership may suffice; a statement declaring beneficial ownership of copyright may replace the chain-of-title documentation
• Synopsis, international budget summary, Québec detailed budget, and SODEC administrative fees
• Advance Ruling application form, copy of the Approval Certificate, direct contract with the copyright owner for production services in Québec, cast and crew list, Québec budget including detailed labour and properties, contracts related to computer animation and special effects activities, schedule for shooting scenes in front of a chromatic screen, and SODEC administrative fees

Who is eligible?

• Copyright owner(s) of the eligible production for an Approval Certificate application
• Eligible corporation(s) that have rendered services in relation to the production in Québec for an Advance Ruling application
• Eligible corporation(s) under a direct contractual link with the copyright owner for production services in Québec

Who is not eligible

• Tax-exempt corporations
• Corporations controlled by one or more tax-exempt corporations
• Holders of a broadcasting licence issued by the CRTC
• Corporations that are not at arm’s length, in the year or the 24 months preceding that year, to a corporation that holds such a licence

Eligible expenses

• All-spend production costs, corresponding to the total of qualified labour costs and costs of qualified properties
• Qualified labour costs, including wages and salaries, associated payroll taxes, and service contract costs with a supplier of services
• Costs of qualified properties, including the acquisition or rental in Québec of tangible properties, including software
• Eligible expenditures relating to computer-aided animation and special effects, including the shooting of scenes in front of a chroma-key

• Register on SOD@ccès as an organization and create a user profile.
• Add at least one organization to the account before filing.
• Select the Film and Television Production sector and the Tax Credits program option.
• Choose the appropriate tax credit form, answer the questions, and upload the required documents.
• For a first application, attach an electronic version of all documents that make up the reference file.
• Submit the application through the secure SOD@ccès portal.

• SODEC validates the production conformity and issues the Approval Certificate and Advance Ruling.
• If an application is incomplete, SODEC grants ten days from the acknowledgement of receipt date to provide the missing information and documents.
• If the application remains incomplete after that time, it is returned without further notice or delay and the filing date is not considered.
• Revenu Québec validates the corporation’s eligibility, ascertains the cost claim, and refunds the tax credit.
• The eligible corporation must file the Advance Ruling letter issued by SODEC with its corporate tax return, and the SODEC filing date determines the year in which the tax credit can be claimed from Revenu Québec.

• Applications are filed through the secure SOD@ccès portal.
• Incomplete applications may be returned.
• The SODEC tax credit logo must appear in end credits and promotional materials.