Refundable Tax Credit for Film or Television Production Services
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Tax Credit
Description:
The refundable tax credit for film production services, jointly administered by SODEC and Revenu Québec, is designed to stimulate job creation in Québec, essentially by encouraging foreign producers to choose Québec as a filming location.
Comments on Funding:
The base of the tax credit applies to all-spend production costs, which corresponds to the total of the qualified labour costs and the costs of qualified properties. The tax credit corresponds to 20% of the qualified expenditures incurred by an eligible corporation for services provided in Québec for the making of an eligible production.
Rolling deadline
Eligibility:
Eligible Companies:
1. be companies that have an establishment in Quebec during the year;
2. have activities primarily involve operating a cinematographic or television production company or a cinematographic or television production services company in Quebec;
3. be companies that:
a) either owns the copyright of the eligible production throughout the period during which the production is carried out in Quebec;
b) or has directly concluded a contract with the copyright owner(s) of the eligible production for the provision of production services related to this production, in cases where the copyright owner(s) is not an eligible company with respect to this production.
Application Steps:
1. All requests must be sent through the secure electronic portal SOD@ccès.
2. By connecting to SOD@ccès, applicants must:
a) create their user profile if they are a new user or enter their access codes;
b) choose the SOD@ccès program number (the program numbers are specified in the guide for submitting a tax credit application in SOD@ccès);
c) complete the application form and upload all required documents.
Documentation Needed:
Applicants must prepare the documentation to transfer to SOD@ccès, including:
1. a declaration of the owner of rights – Certificate of approval;
2. a declaration of the eligible corporation – Prior decision;
3. a declaration relating to the official representative;
4. a detailed Quebec quote;
5. additional information, as listed.
Other Things to Note:
Please make sure to attach all required documents in SOD@ccès. Only complete and compliant applications will be analyzed. Files submitted that are found to be incomplete will be systematically declared inadmissible and refused and will have to be resubmitted. Read the Info-SODEC about the processing of incomplete applications.
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Maurice
