Tax credit for film production services
QC, Canada
Quebec film, animation and special effects tax credit
grant_single_labels|summary
grant_single|eligibleFinancing
- grant_single|noCondition
grant_single|deadlines
- grant_single|openingDateNovember 14, 2019
grant_single|financingType
Tax Credits
grant_single|eligibleIndustries
- Information and cultural industries
grant_single|grantors
- Gouvernement du Québec
- Société de développement des entreprises culturelles (SODEC)
grant_single|status
grant_card_status|open
grant_single_labels|preview
Refundable tax credit of 20% to 36% of the cost of labour and goods relating to film production, computer-aided animation and special effects.
grant_single_labels|projects
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
grant_single|admissibleProjectsExample
$175,000
Film production featuring culinary scene
$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
$144,000
Virtual reality film depicting the journey of indigenous communities
$128,000
Production of an animated children's series set
grant_single_labels|admissibility
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.
grant_eligibility_criteria|who_can_apply
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
grant_eligibility_criteria|who_cannot_apply
Eligibility restrictions include:
- Companies that do not meet the criteria outlined in the guidelines
- Entities not engaged in film production services
grant_eligibility_criteria|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
grant_single_labels|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.
grant_single_labels|register
- Step 1: Read the guidelines and information pertaining to the Refundable Tax Credit for Film Production Services to understand the requirements and eligibility criteria.
- Step 2: Submit an application on the secure electronic filing portal SOD@ccès by creating a user profile, selecting the appropriate program number, filling out the application form, and forwarding all required documents.
- Step 3: Ensure compliance with the Screen Credit Requirement by including the SODEC tax credit logo in the end credits of the film or episode and on related promotional materials.
grant_single_labels|otherInfo
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.
Apply to this program
Refundable Tax Credit for Film Production Services
Overview of the Refundable Tax Credit for Film Production Services
The Refundable Tax Credit for Film Production Services in Québec is designed to incentivize job creation by encouraging foreign producers to choose Québec as a filming location. Eligible corporations can benefit from a tax credit of 25% on qualified expenditures related to eligible production services provided in Québec. Additional incentives are available for expenditures on computer-aided animation, special effects, and virtual or augmented reality productions. The guidelines and application process ensure that qualified applicants can access the tax credit efficiently.
Guidelines and Application Process
Before applying for the tax credit, it is crucial to review the guidelines provided by SODEC to understand the eligibility criteria and requirements. All applications must be submitted through the secure electronic filing portal SOD@ccès, using the program numbers for Approval Certificates and Advance Rulings. Detailed documentation, including budget information, shareholder identification, and director details, must be submitted with the application form. Applicants can also opt for pre-authorized payment and debit services for convenient fee payments to SODEC.
Screen Credit Requirement
One key requirement for productions benefiting from the tax credit is the inclusion of the SODEC tax credit logo in the end credits of films and episodes. The logo should also be present on all promotional and advertising materials related to the production. Guidelines on logo positioning, dimensions, protection area, and correct usage ensure that the logo is displayed appropriately and meets SODEC's standards. Productions must adhere to these requirements to acknowledge the financial support received through the tax credit program. This detailed explanation outlines the objectives and benefits of the Refundable Tax Credit for Film Production Services in Québec, emphasizing the importance of compliance with guidelines and the application process to access this incentive effectively.
