Refundable Tax Credit for the Production of Shows
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Tax Credit
Description:
This refundable tax credit supports the production of shows with more ambitious budgets. The production of a show may give rise to this refundable tax credit as long as it is a musical, dramatic, humor, mime or magic, circus, aquatic or ice show.
Comments on Funding:
This 35% tax credit applies to labour expenses. Eligible expenses cannot exceed 50% of total production costs.
Rolling deadline
Eligibility:
The applicant must:
1. be a company that, during that year, has an establishment in Quebec;
2. operate a business of show production.
However, the following companies cannot benefit from this tax credit for a year:
1. A company that, at any time during the year or the preceding 24 months, is controlled, directly or indirectly, in any manner whatsoever, by one or more individuals not residing in Quebec.
2. A company that is exempt from tax for that year or is controlled, directly or indirectly, in any manner whatsoever, by one or more tax-exempt companies with a cultural mission (except a company with a mandate to invest), at any time during that year.
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 confirmation of mandate;
2. a declaration of residence in Quebec;
3. 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
