Last verified: June 2026
A refundable credit on eligible labour costs for producing a certified live show, such as a musical, theatre, comedy, circus, mime, magic, aquatic, or ice show. The credit is 35% of eligible labour expenses. The company must run an eligible show production business in Quebec, control the production and exploitation, and assume the artistic, technical, and financial risk. At least five public performances must be given in the fiscal year.
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 CREDIT25% of eligible production expenses
TAX CREDIT35% of eligible labour expenses (capped at 65% of production costs)