Administered by Government of Quebec · Last verified: July 2026
A refundable credit on eligible labour costs for producing a certified Quebec film or TV program (fiction, documentary, variety, magazine). The base rate is 32% of eligible labour expenses, capped at 65% of eligible production costs. Several bonuses raise the rate, including French-language and giant-format productions (40%), regional production, and visual effects work. SODEC certifies the production 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 Quebec Film and Television Production 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 32% of eligible labour expenses (up to 65% of production costs), with bonuses to 40% or more. 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. Create a SOD@cces account on the SODEC portal 2. File an advance ruling or certificate request before your fiscal year-end 3. Obtain the SODEC certificate of eligibility 4. Claim the credit with Revenu Quebec using the prescribed form
25% of eligible production expenses
TAX CREDIT35% of eligible labour expenses (capped at 65% of production costs)
TAX CREDIT35% of eligible labour expenses