CoproductionThe refundable tax credit for Québec film and TV productions is designed to stimulate job creation in Québec, essentially by encouraging coproductions.
This credit is in part a source of new capital and generates significant economic spinoffs for crafts people and companies in Québec.
Tax Credit Rate28% of eligible labor costs to a maximum of 50% of production costs, which means an effective tax credit rate of 17,5% of total eligible production costs.
Bonus8% of eligible labor to a maximum of 50% of production costs for French language films and children programs, single documentaries with higher Quebec content and for large format (IMAX).
Up to 8% for eligible labor for computer VFX and animation and eligible labor for Chroma key Shooting activities.
Up to 16% for eligible labor costs for productions shot outside the Montreal region by regional producers.
Production ServicesThe refundable tax credit for film production services is designed to stimulate job creation in Quebec, essentially by encouraging foreign producers to choose Quebec as a filming location. This credit is a source of new capital and generates significant economic spinoffs for artists and companies in Quebec. Local producers may also claim this tax credit.
Basic Rate 20% : All-spend Québec production costs including qualified labor and the cost of qualified goods and services.
16% Labor-based computer-aided special effects and animation & Shooting of scenes in front of a chroma key screen.
Minimum Budget Requirement
Feature: Total Film Budget $1M CAD (Global budget)
- 31 minutes and over: $200,000 per episode
- Under 30 minutes: $ 100,000 per episode.
Dubbing Tax Credit
The rate of the tax credit for film dubbing is 28% on labor cost to a maximum of 50% of the total cost of the dubbing contract.