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Adjustments to tax relief for foreign film workers

Montreal, Friday April 20, 2012 – With its new provincial budget, the Québec government now recognizes new key positions for the purposes of tax relief allowed to foreign film workers. We invite you to consult these modifications, specifically those related to the eligibility of new key positions.

The tax system already allowed tax relief to foreign workers acting as producer, executive producer, director, artistic director, director of photography, music director, supervising editor or visual effects supervisor as part of an eligible foreign production. The Société de développement des entreprises culturelles (SODEC) will now also be able to deliver an eligibility certificate to individuals who work as assistant producer, assistant director, set designer, financial controller, accountant or assistant accountant, visual effects producer or visual effects coordinator.

This deduction arises in the calculation of the taxable income of an individual who is deemed a resident of Québec for the reason that he stayed in Québec for one or more periods totaling at least 183 days in the year for which the deduction is claimed. In the opposite case, the deduction arises in the calculation of his income earned in Québec and his income earned in Canada.
These adjustments to the tax relief are part of the government’s efforts to encourage foreign producers to choose Québec as a filming location but also for carrying out post-production mandates.

The Quebec Film and Television Council invites you to consult the adjustments to the Act respecting the sectorial parameters of certain fiscal measures, available online in the Additional Information on the Fiscal Measures of the Budget document at:
http://www.budget.finances.gouv.qc.ca/budget/2012-2013/index_en.asp

Press Release