Crédit d’impôt remboursable pour services de production cinématographique ou télévisuelle (Refundable Tax Credit for Film or Television Production Services)

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.

Crédit d’impôt pour la Gaspésie et régions maritimes (Tax Credit for Gaspésie and Maritime Regions)

This measure is designed to encourage job creation in certain maritime regions of Québec, including Bas-Saint-Laurent, Côte-Nord and Gaspésie–Îles-de-la-Madeleine. Eligible corporations can obtain a tax credit until December 31, 2025.

Crédit d’impôt relatif à la déclaration des pourboires (Tax Credit for the Reporting of Tips)

This tax credit is intended to employers or their partners who carry a business in the restaurant and hotel sector in Québec. They may be entitled to a refundable tax credit for the employer contributions that they paid to the governments of Québec and Canada on: • tips received by or allocated to employees; and…

Crédit d’impôt pour le développement des affaires électroniques (Tax Credit for E-Business Development)

This tax measure is designed to consolidate the development of information technologies (IT) throughout Québec. It provides specialized IT sector corporations that carry out innovative, high-value-added activities a tax credit of maximum $25,000 per eligible employee.

Crédit d’impôt remboursable pour les constructeurs de navires (Refundable Tax Credit for Shipbuilders)

This tax measure is aimed at shipbuilders who wish to receive a tax credit for the construction or transformation of a ship. Eligible ships must have at least a gross tonnage of 50 tons and must be used to transport goods or people or to provide a special service (for example, icebreakers and dredges). A…