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Québec ranks among the most production-friendly service centers. Québec is acclaimed worldwide for its technological innovations and superior CGI facilities, broad range of filming locations, top film production infrastructure and large pool of skilled technicians. Moreover, in order for Québec to remain at the forefront of new environments and affirm its position, virtual reality and augmented reality productions are eligible for the tax credit for film or television production services, as long as such productions meet the usual eligibility criteria.
The Refundable Québec Tax Credit for Film or Television Production Services, jointly administered by SODEC and the Ministère du Revenu du Québec (Revenu Québec), is designed to stimulate job creation in Québec, essentially by encouraging foreign producers to choose Québec as a filming location.
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 25% of the qualified expenditures incurred by an eligible corporation for services provided in Québec for the making of an eligible production. In addition, eligible expenditures that relate to computer-aided animation and special effects, including the shooting of scenes in front of a chroma-key for use in an eligible production, give rise to an increase in the rate of the tax credit. This increase corresponds to an additional rate of 16% of the qualified labour cost (65% of the admissible cost of a contract and the other costs related to the contract), as well as the activities that directly contribute to the shooting of scenes in front of a chromatic screen.
Informations:
Pierre Paquette
514 841-2236 | pierre.paquette@sodec.gouv.qc.ca
Adjustments to the Refundable Tax Credit for Film or Television Production Services – March 12, 2024
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Read the guidelines pertaining to this incentive before submitting an application
All applications must be submitted using the secure electronic filing portal SOD@ccès. To sign into SOD@ccès, you must:
Film and television productions that receive a refundable tax credit for film or television production services must include the SODEC tax credit logo in the end credits of every national and international version of a film or episode of a series, as well as on all advertising and promotional material pertaining to those productions.
LOGO POSITIONING
Logo positioning must reflect the amount of financial support awarded in relation to funding from other financial partners (positioned from most to least).
LOGO DIMENSIONS
It is important to ensure that the logo is large enough to read. In addition, SODEC logo proportions may not, under any circumstances, be reduced so as to make room for another logo whose height or width requires more space.
PROTECTION AREA
In order to ensure that the SODEC logo receives reasonable emphasis, a protection area must always be maintained around it that is free of text and any other graphic element. The size of the protection area corresponds to the width of a yardstick rectangle, which refers to the dimensions of any the four rectangles decorated with a fleur-de-lys together comprising the flag symbol. This measurement is used to determine certain spacings.
INCORRECT USAGE
You may not distort, separate, change or add effects to the logo components. Moreover, you may not place any other signature beside the logo to form a new whole.
In addition, the logo colour may not be placed on a dark, black or coloured background (consider instead an inverted logo). In an inverted version, the fleurs-de-lis constituting the logo must always be in the background colour on which the logo is reproduced. You may never change the logo colours.
SPECIFIC STANDARDS
The Production Services Tax Credit logo may be preceded by the words “With gratitude to.”
