It is a well-known fact in the film and television industry that Québec ranks among the most production-friendly service centers. Québec is acclaimed worldwide for its technological innovations and superior CGI facilities, broad range of 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.