Open
Source verified August 10, 2026
Tax credit for film production services
Supports film production in Québec
Funding available
Up to 25% of project cost
Deadline
Open continuously
Location
Quebec, Canada
Overview
The Refundable Tax Credit for Film or Television Production Services is jointly administered by SODEC and Revenu Québec for eligible corporations in Québec. It supports film and television productions, including fiction, documentaries, VR and AR productions, through a refundable tax credit on qualified expenditures.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Reduce environmental footprint
Eligible Funding
- Up to 25% of project cost
Eligible candidates
Eligible Industries
- All industries
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
- Fiction films, including films composed entirely of sketches drawn entirely from a screenplay and specially conceived and arranged for television.
- Documentaries lasting a minimum of 30 minutes of programming or, in the case of a series, 30 minutes of programming per episode, excluding documentaries intended for minors and virtual reality documentaries, which may be shorter.
- Virtual reality (VR) or augmented reality (AR) productions that are original productions or extensions or supplements to another production that aims to provide additional information or entertainment for the main production.
- Official treaty co-productions between Canada and another country and inter-provincial co-productions.
Documents Needed
- Application form duly completed by the copyright owner or their official designee.
- Statement relating to the official representative, where applicable, and the copyright owner’s declaration in relation to its official designee.
- Complete chain-of-title documentation or a detailed legal opinion; for Québec CGI corporations with services contracts of a maximum value of $1,500,000, a notarized confirmation of copyright ownership may suffice.
- Synopsis, international budget summary, Québec detailed budget, and, for a first application, the reference file (master file) documents: company history and profile, governing documents, information about shareholders and board directors, organization chart, and managers’ CVs.
- For an Advance Ruling: copy of the Approval Certificate, contract directly entered with the owner of the copyright for the delivery of production services in Québec, cast and crew list, contracts related to computer animation and special effects activities, and schedule related to the shooting of scenes in front of a chromatic screen activities.
Official resources
Program guide
Application form
Eligibility
Who is eligible?
- Copyright owner(s) may apply for an Approval Certificate.
- Eligible corporations that have rendered services in relation to the eligible production in Québec may apply for an Advance Ruling.
- Copyright owner(s) may appoint an official designee, such as the Québec service provider or a law firm, to apply for an Approval Certificate on their behalf.
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, or corporations that are not at arm’s length, in the year or the 24 months preceding that year, to a corporation which holds such a licence.
Eligible expenses
- Wages and salaries, including the associated payroll taxes, and the cost of any service contract, provided the services are provided in Québec, directly attributable to the completion of the qualified production, and reasonable in the circumstances.
- The cost of police services at filming locations, indemnities for living expenses, and legal expenses.
- Costs incurred in Québec for the acquisition or rental of tangible properties, including software, used in Québec in relation to the production stages running from screenplay to post-production.
- For computer-aided special effects and animation service contracts, 65% of the admissible cost of the contract and the other costs related to the contract, including the shooting of scenes in front of a chroma-key.
Ineligible Costs and Activities
- Films produced for industrial, commercial, corporate or institutional purposes.
- Films produced for educational purposes or for the purposes of teaching a technique.
- Films intended for an adult audience featuring scenes of explicit sexuality.
- Videoclips, shows or films covering a sports event or a sports activity, news programs, public affairs programs or reports, weather, road or stock market reports, gala, award or parade television productions, games, questionnaires and contests except educational broadcasts intended for minor children, productions intended to raise funds, reality television shows, making of productions, and productions other than documentaries consisting completely or almost completely of stock footage.
Eligible geographic areas
- Québec
How to apply
- Submit the application using the secure electronic filing portal SOD@ccès.
- Create a user profile if you are a new user or enter your access codes.
- Select the relevant SOD@ccès program number: Approval Certificate 50-33-00-04 or Advance Ruling 50-33-00-03.
- Fill out the application form and forward or upload all required documents.
- When sending a first application, a qualified corporation must fill out the reference file (master file).
Processing and Agreement
- SODEC validates production conformity and issues the Approval Certificate and the Advance Ruling.
- Revenu Québec validates the corporation’s eligibility, ascertains the costs claim, and refunds the tax credit.
- The eligible corporation must file the Advance Ruling letter issued by SODEC along with its corporate tax return to obtain the refundable tax credit.
- If copyright ownership is sold or transferred during the work carried out in Québec, an application for an amended Approval Certificate must be filed with SODEC.
Contacts
Frequently Asked Questions about the Tax credit for film production services Program
What is the Tax credit for film production services?
The Refundable Tax Credit for Film or Television Production Services is jointly administered by SODEC and Revenu Québec for eligible corporations in Québec. It supports film and television productions, including fiction, documentaries, VR and AR productions, through a refundable tax credit on qualified expenditures.
How much funding can be received?
Tax credit for film production services Funds up to 25% of admissible expenses.
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 applicant must be a corporation with an establishment in Québec.
Its activities must chiefly be in film or television production or production services.
The production must meet the eligible film and minimum cost requirements.
What expenses are eligible under Tax credit for film production services?
Fiction films, including films composed entirely of sketches drawn entirely from a screenplay and specially conceived and arranged for television.
Documentaries lasting a minimum of 30 minutes of programming or, in the case of a series, 30 minutes of programming per episode, excluding documentaries intended for minors and virtual reality documentaries, which may be shorter.
Virtual reality (VR) or augmented reality (AR) productions that are original productions or extensions or supplements to another production that aims to provide additional information or entertainment for the main production.
Official treaty co-productions between Canada and another country and inter-provincial co-productions.
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) by email at pierre.paquette@sodec.gouv.qc.ca or by phone at 514-841-2236.
Where is the Tax credit for film production services available?
The Tax credit for film production services program is available the province of Quebec.
Is the Tax credit for film production services a grant, loan, or tax credit?
Tax credit for film production services is a Tax Credits