Quebec

Canadian Content

Eligible Production Types

  • Feature Films
  • Scripted Television
  • Reality Television
  • Documentaries
  • Animation
  • Video Games
  • Webisodes
  • Talk Shows
  • Game Shows
  • Live Events
  • Commercials

Location Production Needs

  • Rural
  • Suburban
  • Snow
  • Tropical
  • Beaches/Ocean
  • Mountains
  • Lakes/Rivers
  • Deserts
  • Forests
  • City

Société du développement des enterprises culturelles (SODEC)

215 Saint-Jacques Street, Suite 800
Montréal, QC H2Y 1M6

Sophie Labesse, Director General Strategic Development & Fiscal Aid

P: 514.841.2200 or 800.363.0401
F: 514.841.8606

info@sodec.gouv.qc.ca

Incentive

28-40% Refundable Tax Credit

Related Programs
Project Criteria

None

Tax credits cap at 66% for original productions and 62% for foreign format productions

None

None

Qualified Spend

French language or Giant Screen Productions:

  • French-language and Giant-screen format: 40% of qualifying Québec (QC) labour expenditures for original productions; 36% of qualifying QC labour expenditures for foreign format productions

Bonuses

  • Regional Tax Credit: 10% of qualifying QC labour expenditures, for films produced 25 km or more outside Montreal.
  • Other Tax Credit: 16% of qualifying QC labour expenditures, for productions that do not receive financial assistance from certain public bodies.

Other Productions:

  • English language format: 32% of qualifying QC labour expenditures for original productions; 28% of qualifying Québec (QC) labour expenditures for foreign format productions;

Bonuses

  • Computer Animation and Special Effects Tax Credit: 10% of QC labour related to computer animation and special effects work (English language format only),
  • Regional Tax Credit: 20% of qualifying QC labour expenditures, for films produced 25 km or more outside Montreal,
  • Other Tax Credit: 16% of qualifying QC labour expenditures, for productions that do not receive financial assistance from certain public bodies.
Program Guidelines

None

None

Yes

Additional Considerations

Stackable with Federal credit

  • The above noted provincial incentive is stackable with Canada's Federal Tax Incentive which is 25% of 'qualifying Canadian labour expenditures', defined as the lesser of (i) actual labour expenditures, and (ii) 60 % of 'Production Costs less Assistance' ('Assistance' includes any provincial incentives that are directly attributable to the Production).