Administered by Government of Quebec · Last verified: July 2026
A refundable credit on eligible labour costs to produce a sound recording, digital audiovisual recording, or music clip. The credit equals 35% of eligible expenses, with those expenses limited to 65% of total production costs for the asset. The company must be a record label recognized by SODEC or have an agreement with one, and be a Quebec-incorporated, Quebec-controlled business.
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 Sound Recording 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 (capped at 65% of production costs). 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. File 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