Canadian Incentives
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Quebec

province

Up to 40% labour (Québec films) / 25% all-spend (service)

Jointly administered by SODEC and Revenu Québec. The service credit is all-spend, with an additional enhancement for computer-aided special effects and animation work.

Administered by SODEC

2 provincial programs

Refundable Tax Credit for Québec Film or Television Production

Tax credit

Up to 40% of qualified labour

Québec's domestic credit for French-language and other qualifying Québec productions, with enhancements for special effects and computer animation and for productions without financial assistance.

Figures for this program shift frequently — confirm with SODEC (advance ruling and certificate) with Revenu Québec before budgeting.

Bonuses and uplifts

Computer animation and special effects

+10%

Enhancement on qualifying CGI and animation labour · on eligible labour

Regional production

+10%

For productions based outside the Montréal region · on eligible labour

Eligibility

  • Corporation with a Québec establishment, controlled by Canadians
  • Québec content and key-personnel tests administered by SODEC
  • French-language and genre criteria affect the applicable rate

Qualifying spend

  • Labour paid to Québec residents
  • Eligible Québec service contract labour

Caps and limits

  • Qualified labour limited to a prescribed share of production cost
  • Per-project ceilings apply by production category

Excluded

  • Non-Québec labour
  • Ineligible genres

Minimum spend

Set per production category

Stacking

Stacks with the federal CPTC.

How to apply

SODEC (advance ruling and certificate) with Revenu Québec — Advance ruling before or during production, final certificate on completion

SODEC charges administrative fees on application.

SourcesSODEC — tax creditsVerified 2026-08

Refundable Tax Credit for Film or Television Production Services

Tax credit

25% of all-spend qualified production costs

An all-spend service credit covering qualified labour and qualified property costs, with an additional enhancement for computer-aided special effects and animation. VR and AR productions are eligible.

Bonuses and uplifts

Computer-aided special effects and animation

+10%

Enhanced assistance on qualifying CGI and animation labour · on eligible labour

Eligibility

  • Corporation with a Québec establishment
  • Copyright ownership, or a direct contract with the copyright owner
  • No Canadian content requirement

Qualifying spend

  • Qualified Québec labour (broad notion)
  • Cost of qualified properties acquired or rented in Québec

Caps and limits

  • No per-project cap on the base credit

Excluded

  • Non-Québec costs
  • Ineligible genres such as news, sports and advertising

Minimum spend

Production cost thresholds apply by category (feature, series, VR/AR)

Stacking

Stacks with the federal PSTC.

How to apply

SODEC with Revenu Québec — Application to SODEC; credit claimed with the Québec return

Guidelines were last updated March 2026; screen credit requirement applies.

SourcesSODEC — film production services creditVerified 2026-08

Stack the federal layer

Productions in Québec normally claim one of these federal credits on top of the provincial credit above.

Estimate QC creditsTalk to Better Half Labs

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