WHDOHio

Co-Production

The refundable tax credit for co-production is designed to stimulate job creation in Québec, essentially by encouraging co-production with other countries. This credit is in part a source of new capital and generates significant economic spinoffs for crafts people and companies in Québec.

Tax Credit Rate

32% of eligible labor costs (Labor costs cannot exceed 50% of the production costs. No cap applied.)

Effective Rates

16% of total eligible production costs

Bonus

  • 8% of eligible labor to a maximum of 50% of production costs for French language films and single documentaries with higher Québec content
  • 8% of eligible labor to a maximum of 50% of production costs for large format films (IMAX).
  • 8% of eligible labor to a maximum of 50% of production costs for computer vfx and animation and eligible labour for Chroma key Shooting activities.
  • 8% of eligible labor to a maximum of 50% of production costs for productions who haven't received any financial assistance by a public organisation.
  • 16% of eligible labor to a maximum of 50% of production costs for production shot outside the Montréal region by regional producers.
* Total cannot exceed 56% of eligible labor costs.

Eligible Corporation

  • Independent Québec based production companies directly controlled by individuals residing in Québec for at least two years prior to the year for which the credit is claimed.

Delivery Agency

SODEC

User fees

  • $ 4.00 CDN per each $ 1 000 CDN of eligible costs
  • Minimum: $ 250 CDN Maximum: $ 25 000 CDN