Tax credit for film production services

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

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.

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.