How much funding can be received?

Funds up to 35% of admissible expenses.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Tax credit for the production of sound recordings?

Tax credit for the production of sound recordings is funded by Revenu Québec, Société de développement des entreprises culturelles (SODEC)

What are Tax credit for the production of sound recordings's eligibility criterias?

Must have an establishment in Quebec and operate an eligible sound recording production business. Must be a record company recognized by SODEC or have an agreement with such a company for the exploitation of an eligible asset. Cannot be controlled by non-Quebec residents or by tax-exempt organizations (with limited exceptions).

Tax credit for the production of sound recordings

grant_single|update May 12, 2025

QC, Canada

Supports Quebec companies in sound and audiovisual recording production

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grant_single_labels|terms_and_conditions

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grant_single_labels|admissibility

grant_single_labels|criteria

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grant_single|eligibleFinancing

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grant_single|timelineUnspecified

grant_single|financingType

Tax Credits

grant_single|eligibleIndustries

Information and cultural industries

grant_single|grantors

Revenu Québec
Société de développement des entreprises culturelles (SODEC)

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grant_card_status|open

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The Tax Credit for the Production of Sound Recordings is a refundable credit providing up to 35% of eligible labour costs, capped at 65% of admissible production expenses, with no set maximum amount per project. This program supports recognized Quebec sound recording companies and producers in financing the production of sound recordings, digital audiovisual recordings, and promotional clips.

grant_single_labels|terms_and_conditions

Eligible companies may receive a refundable tax credit equal to 35% of admissible labour expenses, up to a maximum of 65% of total admissible production costs for each eligible project.
For co-productions, the Société de développement des entreprises culturelles (SODEC) determines each co-producer's share of production costs and labour expenses, reflecting their respective responsibilities.
There is no specific dollar cap per production indicated.

grant_single_labels|projects

Production of eligible sound recordings for commercial exploitation.
Creation of eligible digital audiovisual recordings intended for commercial distribution.
Development and production of music clips (videos) to promote qualifying sound or audiovisual recordings.

grant_single|admissibleProjectsExample

$ 46,000

Modernizing tools for accessible theatre productions

$ 25,000

Creating an inclusive hiring program for newcomers and refugees

$ 30,000

Implementing accessible online sales platform for local artisans

$ 27,000

Launching a digital skills training series for seniors

$ 49,000

Replacing outdated refrigeration with energy-efficient systems

$ 19,000

Piloting a green packaging initiative at a local café

grant_single_labels|admissibility

The applicant must be a company with an establishment in Quebec operating an eligible sound recording production business.
The company must be a record label recognized by the Société de développement des entreprises culturelles (SODEC) or have an agreement with such a recognized record label for the exploitation of an eligible work.
The sound recording, digital audiovisual recording, or clip must be produced with commercial intent and made available on the retail market (including digital distribution).
At least 75% of the production costs (other than certain remunerations) must be paid to residents or companies based in Quebec.
The project must receive an attestation from SODEC confirming it meets content and Quebec creative personnel criteria.

grant_eligibility_criteria|who_can_apply

Recognized record companies (maisons de disques) operating in Quebec
Companies with an agreement with a recognized record company for the exploitation of eligible sound recordings, audiovisual digital recordings, or clips

grant_eligibility_criteria|who_cannot_apply

Companies controlled, directly or indirectly, at any time during the year or within the previous 24 months, by one or more persons who do not reside in Quebec.
Companies that are exempt from tax for the year, or that are controlled, directly or indirectly, by one or more tax-exempt companies with a cultural mission (except those mandated to invest).
Production companies whose sound recording, audiovisual, or clip is primarily intended for teaching or instructional purposes, or to fulfill the objectives of a business or organization other than commercial exploitation.
Companies producing works that contain explicit sexual content, incite hatred toward an identifiable group, or are components of a game (for clips or audiovisual recordings).
Companies seeking the credit for productions that already receive certain other government tax credits (such as for film, television, or multimedia production) for the same expenditure.

grant_eligibility_criteria|eligible_expenses

Production salaries and wages directly attributable to the creation of the sound recording, digital audiovisual recording, or clip, paid to eligible employees or individuals residing in Quebec.
Amounts paid, other than salaries, for services directly related to production, including fees to Quebec-based individuals, companies, or partnerships that contribute to the production.
Reasonable production costs, except producer fees and administration costs, providing they are included in the production or capital cost and incurred for eligible production tasks.
Reasonable fees related to producer compensation and administration, provided they have been paid at the time of the tax credit claim.
Design and creation of cover artwork, mastering, and pressing costs (up to 20,000 copies pressed within 18 months of release for sound recordings and digital audiovisual recordings).

grant_eligibility_criteria|zone

Companies with an establishment in Quebec.

grant_single_labels|criteria

Creative personnel must be residents of Quebec to receive points for specific roles involved in the recording (e.g., lyricist, composer, artistic director, musical director, producer, arranger, sound engineer, principal artist).
A minimum of five points out of nine must be reached, based on a scoring grid that allocates points for the Quebec residency of creative personnel.

grant_single_labels|apply

Confirm company and project eligibility

Ensure the company has a place of business in Quebec
Verify eligibility as a recognized record label by SODEC or as a company with an agreement with such a label
Check admissibility of the sound recording, digital audiovisual recording, or clip

Prepare application documents

Consult the explanatory guide for the refundable tax credit for sound recording production
Gather all required documents before starting the submission

Submit attestation request to SODEC

Submit the attestation request via the secure SOD@ccès electronic portal
Receive acknowledgment of receipt from SODEC

Respond to information requests

If notified that the application is incomplete, submit required documents within 10 days
If not completed in time, the application will be closed

Apply for tax credit from Revenu Québec

Upon receipt of the eligibility certificate from SODEC, complete and submit the tax credit form for sound recording production on the Revenu Québec website
Attach the SODEC certificate to the tax declaration

grant_single_labels|otherInfo

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.