Rates & additional benefits
Base rate: 32% of eligible labour expenditure. French-language productions and giant-format films increase the base rate from 32% to 40%. The chromatic-screen/special-effects/computer-animation bonus is 10% of identified eligible labour. The regional-production bonus is 10% with the French-language bonus or 20% without it, on regional labour for identified posts. The public-financial-assistance bonus is 16% of eligible production cost, calculated by reference to the percentage of public assistance in the financing structure.
Production type & commercial eligibility
Commercials not confirmed. Additional commercial conditions are not stated in the source-cited record.
Qualifying expenditure
The base is eligible labour expenditure, limited to 65% of eligible production costs. Eligible production costs must be reduced by non-prescribed government or non-government assistance; the official source identifies prescribed assistance that is not reducing assistance.
Labor & residency
The eligible production company must be a for-profit enterprise incorporated in Québec and controlled by Québec residents, and must hold the Québec creation, exploitation and commercialization rights with a Québec exploitation commitment. The regional bonus concerns labour for services rendered exclusively in Québec outside the defined Montréal region and has a stated regional-ownership condition. ATL/BTL treatment, loan-out/withholding rules and a general individual compensation cap are not stated in the official material reviewed.
Application timing
Applications are submitted electronically through SOD@ccès. With a favourable advance decision, the certification application must be submitted within 18 months after the end of the taxation year containing the master-copy registration date; without an advance decision, the joint application must be submitted within 3 years after that taxation-year end. The Revenu Québec claim is due by the later of 12 months after the applicable tax-return filing deadline or 3 months after issuance of the favourable advance decision/certificate.
Caps & funding conditions
Not stated in the cited sources. Confirm this requirement with the administering agency.
Audit requirements
SODEC requires a complete application and issues the relevant advance decision/certificate; Revenu Québec reviews assistance, consideration and fair-market-value items used to reduce costs. No CPA-audit or screen-credit requirement is stated in the official material reviewed.
Receiving the incentive
The credit is fully refundable. Transferability, buy-back terms and haircuts are not stated in the official material reviewed.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.