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Provincial Tax Credits and Incentives |
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Quebec IncentivesQuebec Refundable Tax Credit for Film and Television Productions
This tax credit, administered by the Société de Développement des Entreprises Culturelles (SODEC), is equal to a base rate of 29.17% of eligible labour expenditures, not exceeding 50% of eligible production costs. For French-language feature films or documentaries that satisfy additional Quebec content criteria, there is additional assistance. There is also a regional bonus for productions shot outside of Montreal that would increase the effective credit rate to 25% of total production costs. There is also a bonus of up to 10.2083% for eligible computer animation and special effects labour. A cap of $2,187,500 per production applies.
Eligibility
- The production company must obtain an advanced ruling or certificate from SODEC.
- The production company must have an establishment in Quebec.
- The production company must be controlled by Quebec residents for two years preceding production.
- The production company must carry on the business of film or television production in Quebec.
- The producer must have lived in Quebec for two years preceding production.
- The production must attain a minimum of six Quebec content points (using a points system similar to that of CAVCO, with Quebeckers substituted for Canadians in the key positions).
- 75% of production expenses, excluding certain salaries, post-production costs and financing costs, must be paid to persons who have lived in Quebec for at least two years.
- 75% of post-production expenses must be incurred in Quebec.
- There must be a broadcast or distribution commitment in Quebec.
Note: The Federal Film Or Video Production Services Tax Credit is no longer considered an amount of government assistance for the purpose of the QRTC and therefore will not be considered a “reducing” amount of assistance.
Quebec Refundable Tax Credit for Film or Television Production Services (QRTS)
This tax credit, administered by SODEC, is equal to a base rate of 20% of eligible labour expenditures. There is also a bonus of 20% of eligible labour expenditures for film productions containing computer animation and special effects.
Eligibility
- The production company must obtain an advance ruling or certificate from SODEC.
- The production company must have an establishment in Quebec.
- The production company must be primarily engaged in the business of film or television production.
- The production company must own the copyright in the production or have contracted directly with the copyright owner to supply production services.
- The production company must meet minimum production costs of $1 million for feature film productions.
Quebec Dubbing Tax Credit
This tax credit, administered by SODEC, is equal to a base rate of 29.17% of the consideration paid by the eligible corporation for eligible services, not exceeding 40.5% of the consideration paid for the execution of the dubbing contract.
Eligibility
- The corporation must have an establishment in Quebec.
- The corporation must provide dubbing services.
- Subject to limited exceptions, 75% of the employees engaged in the dubbing of the qualified production must be Quebec residents.
- A production company that received the QRTC or QRTS is not eligible for the Quebec Dubbing Tax Credit.
Other Quebec Incentive Programs
- Fonds d’investissement de la culture et des communications
- Societe de development des enterprises culturelles (SODEC)
- La financière des enterprises culturelles du Québec (FIDEC)
Contact Information
Visit SODEC at www.sodec.gouv.qc.ca or call 514.841.2200.
Visit Investissement Québec at www.investquebec.com or call 514.873.7298.
Visit Fonds d’investissement de la culture et des communications at www.ficc.qc.ca or call 514.394.000
Visit FIDEC at www.fidecinvest.com or call 514.940.2200.
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