Administered by Government of Quebec · Last verified: July 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.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityRefundable Tax Credit for Film or Television Production Services is generally open to incorporated businesses, in Quebec, in Creative & Media. Confirm the full criteria on the official program page before applying.
The estimated value is 25% of eligible production expenses. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Review the SODEC guidelines for production services 2. Submit the certificate request through SOD@cces 3. Obtain the SODEC eligibility certificate 4. Claim the credit with Revenu Quebec
32% 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