QUEBEC - Production Service
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 25% Refundable Tax Credit |
| + Federal Incentive | 16% Stackable Federal Tax Credit - on Net Labour |
| Combined Incentive Rate | 37% (effective rate) |
| Labor | |
| Resident ATL | 37% |
| Resident BTL | 37% |
| Labor Uplifts | 16% of qualifying animation and special effects QC Labour |
| Qualified Spend | |
| Spend | 25% |
The base of the tax credit applies to all-spend production costs, which corresponds generally to the total of the qualified labour cost and the cost of qualified properties as long as they are directly attributable to the completion of the qualified production and they are reasonable in the circumstances | |
| Minimum/Caps | |
| Minimum Spend | $250K CAD |
| Minimum Filming Days | None |
| Project Cap | None |
| Compensation Cap | None |
| Annual Cap | None |
| Application | |
Applications, along with associated required documents, must be submitted prior to the taxation yearend for which the claim will be made. | |
| Additional Requirements | |
| Screen Credit | Yes |
| Additional Information | The above noted provincial incentive is stackable with Canada's Federal Tax Incentive, which is 16% of qualifying Canadian labour expenditures net of ‘assistance’ (‘assistance’ includes any provincial incentives that are directly attributable to qualifying labour spend). |
Quebec Film and Television CouncilChanelle Routhier, Film & TV Commissioner 514 499-7070 | |