Administered by Government of Quebec · Last verified: July 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.
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 Show 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 35% of eligible labour 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. Open or log in to a SOD@cces account 2. Submit the certificate request before your fiscal year-end 3. Obtain the SODEC ruling or 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 CREDIT25% of eligible production expenses
TAX CREDIT35% of eligible labour expenses (capped at 65% of production costs)