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Tax credit for the production of sound recordings
Refundable tax credit for sound recording production
Last Update: May 13, 2026
Funding available
Up to 35% of project cost
Timeline
- Open continuously
Location
Quebec, Canada
Overview
The refundable tax credit provides up to 35% of eligible labour expenses, subject to a cap of 65% of admissible production costs. It supports the production of eligible sound recordings, digital audiovisual recordings, and clips through SODEC attestation and a claim filed with Revenu Québec.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Access new markets
- Launch or market a product/service
Eligible Funding
- Up to 35% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Information and cultural 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
- Production of eligible sound recordings for commercial release
- Production of eligible digital audiovisual recordings for commercial release
- Production of promotional clips linked to an eligible recording
Documents Needed
- Completed application form in SOD@ccès
- Contracts for acquired rights, including the artist contract
- Residence declarations and supporting contracts or invoices for scored personnel
- Budget template and detailed expense breakdown
- Financing structure and supporting agreements
Eligibility
Who is eligible?
- Recognized record companies in Quebec
- Companies with a valid exploitation agreement with a recognized record company
Who is not eligible
- Companies controlled by non-Quebec residents
- Tax-exempt companies
- Productions made for teaching or instructional purposes
- Clips that are part of a game
- Productions already eligible for certain other related tax credits on the same expenses
Eligible expenses
- Production labour costs, including salaries and certain fees
- Reasonable production costs related to eligible work
- Reasonable producer and administration fees
- Cover design, mastering, and pressing costs
Ineligible Costs and Activities
- Distribution, promotion, and marketing costs
- Work already used to claim certain other tax credits
- Projects made for teaching or instructional purposes, or to serve a business purpose rather than commercial exploitation
- Clips that are part of a game, or productions with explicit sexual content or hate content
Eligible geographic areas
- Quebec
Processing and Agreement
- The application is reviewed by SODEC before an attestation is issued
- Incomplete files can be closed if missing information is not provided within the allowed delay
- After SODEC attestation, the credit is claimed from Revenu Québec with the tax return
- For co-productions, SODEC determines each producer’s share in the decision process
Additional information
- The application must be submitted through the secure SOD@ccès electronic portal.
- SODEC charges administrative fees for issuing eligibility attestations, calculated at $4 per $1,000 of eligible production costs, with minimum and maximum fees per production set at $100 and $575 respectively.
- A visual identification featuring the "Québec" logo and the text "Crédit d’impôt enregistrements sonores – Gestion SODEC" must be displayed on every supported project's packaging and promotional materials.
- If the application is found incomplete, a 10-day period is granted to provide missing information; otherwise, the application will be closed without further notice.
Frequently Asked Questions about the Tax credit for the production of sound recordings Program
Here are answers to the most common questions about the Tax credit for the production of sound recordings. 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 the production of sound recordings?
The refundable tax credit provides up to 35% of eligible labour expenses, subject to a cap of 65% of admissible production costs. It supports the production of eligible sound recordings, digital audiovisual recordings, and clips through SODEC attestation and a claim filed with Revenu Québec.
How much funding can be received?
Tax credit for the production of sound recordings Funds up to 35% of admissible expenses.
Who is eligible for the Tax credit for the production of sound recordings program?
To be eligible for the Tax credit for the production of sound recordings program, you must:
Quebec establishment required
SODEC-recognized record company or agreement
Eligible recording type required
What expenses are eligible under Tax credit for the production of sound recordings?
Production of eligible sound recordings for commercial release
Production of eligible digital audiovisual recordings for commercial release
Production of promotional clips linked to an eligible recording
Who can I contact for more information about the Tax credit for the production of sound recordings?
You can contact Société de développement des entreprises culturelles (SODEC).
Where is the Tax credit for the production of sound recordings available?
The Tax credit for the production of sound recordings program is available the province of Quebec.
Is the Tax credit for the production of sound recordings a grant, loan, or tax credit?
Tax credit for the production of sound recordings is a Tax Credits