Tax credits for production of multimedia titles

Tax credits for production of multimedia titles

Tax credit for the production of multimedia titles in Quebec
At a glance
Overview
Eligibility
Selection criteria
How to apply
Other info
Documents and links

At a glance

Eligible Funding
  • No Condition
Timeline
  • Open Date : November 14, 2019
Financing Type
Tax Credits
Eligible Industries
  • All industries
Grant Providers
  • Investissement Québec
  • Gouvernement du Québec
Status
Open

Overview

Refundable tax credit for multimedia producers may amount to 37.5% of eligible labour expenditures.

Eligibility criteria

  • Corporations with an establishment in Québec producing eligible multimedia titles
  • Titles published on an electronic medium, interactive software-controlled
  • Contain substantial volume of three of the following types: text, sound, still images, animated images
  • Related titles like digital animation films requiring at least $1 million in labour expenditure
  • Eligible production work includes completion of production stages from design onwards
  • Eligible labour expenditures: salaries, wages, subcontractor payments for eligible work

Who is eligible

  • Corporations with an establishment in Québec producing eligible multimedia titles

    • Eligible expenses

  • Salaries and wages paid to eligible employees
  • The portion of amounts paid to a subcontractor not dealing at arm’s length with the multimedia producer for the execution of eligible production work by employees of the subcontractor in an establishment in Québec
  • 50% of amounts paid to a subcontractor dealing at arm’s length with the multimedia producer for the execution of eligible production work in Québec

    • Eligible projects & activities

  • Producing eligible multimedia titles published on an electronic medium
  • Work carried out for the purpose of completing the production stages of the title
  • Salaries and wages paid to eligible employees for production work
  • Amounts paid to subcontractors for eligible production work in Québec

    • Evaluation & selection criteria

  • Establishment in Québec
  • Production of eligible multimedia titles
  • Publication on an electronic medium with interactive software
  • Substantial volume of text, sound, still images, and animated images

    • How to apply

  • Complete the application for an initial qualification certificate and the Application for a Production Work Certificate (General Component) and send them to Investissement Québec.
  • Wait for Investissement Québec to review your application and confirm your eligibility.
  • If eligible, consider applying for financing for refundable tax credits to receive your refund sooner.

    • Additional information

  • Applicants must have a valid initial qualification certificate issued by Investissement Québec for the title produced or to be produced.
  • Applicants must obtain an annual eligibility certificate for every fiscal year in which they wish to claim the tax credit.
  • Fees are charged for processing all eligibility certificate applications.
  • Applicants may apply for financing for refundable tax credits to expedite accessing the cash benefits.

    • Documents and links

    Tax credits for production of multimedia titles

    Apply to this program