THE HUMMINGBIRD PROJECT

Information

Figures that speak for themselves

QUEBEC offers some of the most advantageous cash rebates available in North America:
 
        - 20 % cash-back on all expenses
        - 16 % Labor-based computer-aided special effects and animation & Shooting of scenes in front of a chroma-key screen activities.
        - The minimum total budget must be $250,000.
 
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 20% of all expenditures, with no prescribed limit, paid to Québec residents or Québec companies.

For digital special effects (VFX) and computer animation, a 16% 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 38.4%. For further details, please contact us at 514-499-7070 or toll free at 1-866-320-3456. 

Government of Québec

  
  • The tax incentives in Québec consist of refundable tax credits on all expenses for creating and producing works.
  • Tax Credit summary
  • Three (3) tax credits are available:
    1. Refundable tax credit for film and television production; (Available in French only)
    2. Refundable tax credit for film or television production services;
    3. Refundable tax credit for film dubbing (Available in French only).
Direction générale de l’aide fiscale aux entreprises culturelles
905, avenue De Lorimier
Montréal (Québec) H2K 3V9
Tel.: 514 841-2200
Toll free: 1 800 363-0401
Fax: 514 841-8606
Web Site: www.sodec.gouv.qc.ca

Government of Canada


 
  • Two (2) tax credits are available:
 
    1. Canadian Film or Video Production Tax Credit (CPTC) 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;
    2. 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