Tax Avantages

• Figures that speak for themselves
• Government of Québec
• Government of Canada

QUEBEC offers some of the most advantageous cash rebates available in North America:

•         - 25 % cash-back on all expenses
•         - 20 % bonus on all CGI and Green screen shots applicable on extended eligible labor.
•         - No minimum spend, no caps

 

In Quebec, the tax credit is based on all expenditures and the producer is not required to release the film in Québec.

This tax credit corresponds to 25% of all expenditures, with no prescribed limit, paid to Québec residents or Québec companies.

For digital special effects (VFX) and computer animation, a 20% tax credit enhancement is added, on extended eligible labor. Equally, filming in front of a green screen is included in the credit enhancement.

At the federal level, you get an additional tax incentive of 16%, net of any assistance, of eligible labour expenditures within Canada (CISP).

YOUR TOTAL EFFECTIVE TAX CREDIT COULD REACH UP TO 44%. For further details, please contact Hans Fraikin, Film Commissioner at 514-499-7070 or toll free at 1-866-320-3456.

 

• The tax incentives in Québec consist of refundable tax credits on labour costs for creating and producing works.
• Tax Credit summary

• Three (3) tax credits are available:

  • Refundable tax credit for film and television production;
  • Refundable tax credit for film or television production services;
  • Advance ruling application
  • Refundable tax credit for film dubbing (Available in French only).

• These tax incentives are administered by the Société de développement des entreprises culturelles (SODEC):

  • Direction générale de l’aide fiscale aux entreprises culturelles

    215, Saint-Jacques Street, Suite 800

    Montréal (Québec) H2Y 1M6

    Tel.: 514 841-2200

    Toll free: 1 800 363-0401

    Fax: 514 841-8606

    Web Site: www.sodec.gouv.qc.ca

• Two (2) tax credits are available:

  • Canadian Film or Video Production Tax Credit (FTC) Program:

    The FTC is provided to Canadian production companies who may receive a 25% labour expenditure credit for the production of Canadian film or video productions. The qualified labour expenditure may not exceed 60% of the cost of production;

  • Film or Video Production Services Tax Credit (PSTC) Program:

    This refundable tax credit is provided to foreign production companies at the rate of 16% of its qualified Canadian labour expenditures for services rendered in Canada by Canadian residents.

• These tax incentives are co-administered by Canadian Heritage’s Canadian Audio-Visual Certification Office and Canada Revenue Agency

  • Canadian Audio-Visual Certification Office
    Canadian Heritage

    110, Spark Street, 4th Floor

    Ottawa (Ontario) K1A 0M5

    Tel.: 613 946-7600

    Toll Free: 1 888 433-2200

    Fax: 613 946-7602

    Web Site: Informations

  • Services in Québec City:

  • 3, passage du Chien-d’Or

    Québec (Québec) G1R 4V7

    Tel.: 418 649-8224

  • Canada Revenue Agency
    Montréal Tax Services Office
    Film Industry Service

    305, René-Lévesque Blvd. West, 10th Floor

    Montréal (Québec) H2Z 1A6

    Tel.: 514 283-0512

    Fax: 514 496-4574

    Web Site: http://www.cra-arc.gc.ca/menu-eng.html