Tax credit for film production services
Last Update: May 12, 2025
QC, Canada
Quebec film, animation and special effects tax credit
Tax credit for film production services 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
Grant Providers
- Revenu Québec
- Société de développement des entreprises culturelles (SODEC)
- Gouvernement du Québec
Status
Open
Overview of the Tax credit for film production services program
Refundable tax credit of 20% to 36% of the cost of labour and goods relating to film production, computer-aided animation and special effects.
Eligible projects & activities
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:
$ 144,000
Virtual reality film depicting the journey of indigenous communities
$ 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
$ 128,000
Production of an animated children's series set
Eligibility criteria of the Tax credit for film production services program
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
Eligibility criteria of the Tax credit for film production services program
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 to the Tax credit for film production services program
1
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.
2
Select the program number
Select the appropriate SOD@ccès program number for your request.
3
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.
4
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.
5
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.
6
Deposit of the application
Transfer all the required documents via SOD@ccès, ensuring that your request is complete and compliant.
7
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.
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