Société de développement des entreprises culturelles
Société de développement des entreprises culturelles
 
 
 
 
 
 
 
 

Refundable Tax Credit for Film Production Services

  • The Charter of the French language and its regulations govern the consultation of English-language content.

 

 

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 production services, as long as such productions meet the usual eligibility criteria.

Tax Credit Overview

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.

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. 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 (broad notion).

Informations:

Pierre Paquette
514 841-2236 | pierre.paquette@sodec.gouv.qc.ca

Guidelines

Read the guidelines pertaining to this incentive before submitting an application

Submitting an application on SOD@ccès

All applications must be submitted using the secure electronic filing portal SOD@ccès. To sign into SOD@ccès, you must:

  • Create a user profile if you are a new user or enter your access codes
  • Select a SOD@ccès program number
    • Approval Certificate: 50-33-00-04
    • Advance Ruling: 50-33-00-03
  • Fill out the application form and forward all required documents

PRE-AUTHORIZED DEBIT (PAD)

Pre-authorized debit (PAD) is an ideal, flexible and quick method for paying fees due to SODEC. With your permission, SODEC will withdraw the amount due from the banking account of your choice.

To register for the PAD service, fill out the form below, and include a void cheque. This agreement, which may become effective after the specified date on this form, is valid for only one withdrawal.

 

PRE-AUTHORIZED PAYMENT (PAP)

Pre-authorized payment (PAP) is a practical, secure and quick way to receive financial assistance awarded by SODEC or any other amount due from the organization. With your authorization, SODEC will deposit amounts payable directly into the bank account of your choice.

To register for PAP, complete the form below and include a void cheque.

Pre-authorized payment (PAP)

Screen Credit Requirement

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 kit for download

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.”

 

 


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