QUEBEC - Canadian Content

25% Stackable Federal Tax Credit - on Qualifying Canadian Labour Expenditure

French Language or Giant Screen Productions:

• 10% of qualifying QC labor expenditures, for films produced 25 km or more outside Montreal
• 16% of qualifying QC labor expenditures, for productions that do not receive financial assistance from certain public bodies

Other Productions:

• 10% of QC labor related to computer animation and special effects work (English language format only)
• 20% of qualifying QC labor expenditures, for films produced 25 km or more outside Montreal
• 16% of qualifying QC labor expenditures, for productions that do not receive financial assistance from certain public bodies

French Language or Giant Screen Productions:

• 40% of qualifying Québec (QC) labor expenditures for original productions; 36% of qualifying QC labor expenditures for foreign format productions

Other Productions:

• 32% of qualifying QC labor expenditures for original productions; 28% of qualifying Québec (QC) labor expenditures for foreign format productions

The above noted provincial incentive is stackable with Canada's Federal Tax Incentive, which is 25% of 'qualifying Canadian labour expenditures', defined as the lesser of (i) actual labour expenditures, and (ii) 60 % of 'Production Costs less Assistance' ('Assistance' includes any provincial incentives that are directly attributable to the Production).