Last verified: June 2026
A refundable credit that encourages foreign and service productions to film in Quebec and to carry out technical work such as animation and visual effects here. It covers eligible production costs, including qualifying labour and goods, for production work performed in Quebec. The base rate was raised to 25% of eligible production expenses. SODEC issues the eligibility certificate and Revenu Quebec pays the credit.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibility32% of eligible labour expenses (up to 65% of production costs), with bonuses to 40% or more
TAX CREDIT35% of eligible labour expenses (capped at 65% of production costs)
TAX CREDIT35% of eligible labour expenses