Tax credit for film production services

Q: How much funding can be received?

Tax credit for film production services Funds up to 25% of admissible expenses.

Q: What is the deadline to apply?

The deadline to apply is not specified.

Q: Is the Tax credit for film production services a grant, loan, or tax credit?

Tax credit for film production services is a Tax Credits

Q: Who are the financial supporters of the Tax credit for film production services?

Tax credit for film production services is funded by Société de développement des entreprises culturelles (SODEC), Gouvernement du Québec, Revenu Québec

Q: Who can I contact for more information about the Tax credit for film production services?

You can contact Société de développement des entreprises culturelles (SODEC).

Q: Where is the Tax credit for film production services available?

The Tax credit for film production services program is available the province of QC.

Last Update: July 22, 2025

QC, Canada

Quebec film, animation and special effects tax credit

At a glance

Eligible Funding

Up to 25% of project cost

Timeline

Open Date : November 14, 2019

Financing Type

Tax Credits

Eligible Industries

Information and cultural industries

Funds Providers

Unspecified

Program status

Open

Overview

Refundable tax credit of 20% to 36% of the cost of labour and goods relating to film production, computer-aided animation and special effects.

Activities funded

There are project and activities eligible for this grant. Eligible projects include film and television productions that are produced in Québec and meet the criteria outlined in the guidelines of the refundable tax credit for film production services:

Film productions shot in Québec
Television series filmed in Québec
Virtual reality and augmented reality productions

Examples of admissible projects:

$ 175,000

Film production featuring culinary scene

$ 144,000

Virtual reality film depicting the journey of indigenous communities

$ 120,000

Production of a television series focusing on Canadian wildlife

$ 175,000

Chroma-key shooting for a sci-fi film set in a futuristic city

$ 105,000

Development of an augmented reality application for historical sites

$ 128,000

Production of an animated children's series set

Eligibility

Eligibility Criteria Summary: The tax credit for film production services in Quebec encourages foreign producers to choose Quebec as a filming location by providing a refundable tax credit of up to 25% on qualified expenditures. Eligible productions include those that involve computer-aided animation, special effects, and virtual or augmented reality.

Qualified corporation must incur qualified expenditures in Quebec for the making of an eligible production.
Qualified expenditures must include all-spend production costs, qualified labor costs, and costs of qualified properties.
Eligible expenditures related to computer-aided animation, special effects, and virtual or augmented reality productions may increase the tax credit rate by 16% of the qualified labor cost.
Applicants must follow the guidelines and submit the required documents through the SOD@ccès portal.

Who is eligible?

Eligible companies for this grant must be engaged in film production services and meet the criteria set by SODEC and Revenu Québec. They can include:

Film production companies
Television production companies
Virtual reality production companies
Augmented reality production companies

Who is not eligible

Eligibility restrictions include:

Companies that do not meet the criteria outlined in the guidelines
Entities not engaged in film production services

Eligible expenses

The eligible expenses for the refundable tax credit for film production services include all-spend production costs related to qualified labor and properties. The tax credit amounts to 25% of the qualified expenditures for eligible productions, with an additional 16% increase for expenses on computer-aided animation, special effects, and chroma-key shooting.

Qualified labor costs
Costs of qualified properties
Computer-aided animation
Special effects
Chroma-key shooting expenses

Selection criteria

There are evaluation and selection criteria for this grant:

Economic impact of the production in Quebec.
Cultural significance and alignment with Quebec's film industry objectives.
Demonstrated benefits to the local industry and community.
Creative and technical quality of the proposed production.

How to apply

Access SOD@ccès

Open the secure electronic portal SOD@ccès.
Create a user profile if you are a new user or enter your existing login details.

Select the program number

Select the appropriate SOD@ccès program number for your request.

Submit a request for pre-eligibility (if necessary)

Use the form "Request for Pre-Eligibility: 50-26-00" to validate that an asset could qualify as an eligible production.

Request for approval certificate or prior decision

Fill out the form "Request for Approval Certificate: 50-33-00-02" or "Request for Prior Decision: 50-33-00-01", depending on the nature of your request.

Preparation of the request

Gather all required documents listed, such as the declarations of the eligible company and the identification of shareholders and directors.
Use the available templates for the various necessary declarations.

Deposit of the application

Transfer all the required documents via SOD@ccès, ensuring that your request is complete and compliant.

Validation of the submission

Make sure that all requested documents are attached, as incomplete files will be deemed inadmissible.
Check "Info-SODEC" for additional information on the processing of applications.

Additional information

Additional information:

Applicants should carefully review the guidelines before submitting an application.
Ensure the SODEC tax credit logo is included in the end credits and promotional materials of the production.

Documents and links

Tax credit for film production services

Apply to this program

Frequently Asked Questions about the Tax credit for film production services Program

Here are answers to the most common questions about the Tax credit for film production services. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.

What is the Tax credit for film production services?

How much funding can be received?

What expenses are eligible under Tax credit for film production services?

What is the deadline to apply?

Is the Tax credit for film production services a grant, loan, or tax credit?

Who are the financial supporters of the Tax credit for film production services?

Who is eligible for the Tax credit for film production services program?

To be eligible for the Tax credit for film production services program, you must: The entity must be an eligible corporation with qualified expenditures in Québec for an eligible production. The production must incur qualified labour costs and costs of qualified properties in the region. Computer-aided animation and special effects, including chroma-key scenes, may result in an increased tax credit rate.