Crédit d’impôt pour la production d’évènements ou d’environnements multimédias présentés à l’extérieur du Québec

📋 Eligible Entities - Quebec-based production companies and studios - Media and entertainment businesses with Quebec operations - Independent producers and production houses registered in Quebec - Corporations, partnerships, and sole proprietorships engaged in multimedia event or environment production - Businesses must have a permanent establishment in Quebec - Must be in good standing with tax authorities (federal and provincial) - Non-residents and businesses without Quebec operations are ineligible ### 💰 Funding Details - Credit Rate: Up to 35% of eligible expenses - Eligible Expense Base: Labor costs and production expenses directly tied to showcasing Quebec productions outside the province - Repayability: Non-repayable tax credit (applied against Quebec income tax liability) - Maximum Credit: No stated maximum cap in program description - Payment Method: Tax credit claimed on Quebec corporate tax return - Timing: Credits applied in the fiscal year claimed or carried forward if insufficient tax liability - Currency: Canadian dollars ### 🛠️ Approved Expenses - Employee wages and salaries directly involved in production - Contract labor and freelancer fees for creative and technical roles - Production equipment rental and purchase costs - Set design, construction, and materials - Audio, visual, and technical production services - Post-production costs (editing, sound design, color correction) - Transportation and logistics for production elements outside Quebec - Marketing and promotional activities to present the production externally - Venue rental and event logistics for external showcasing - Professional fees (directors, designers, consultants) directly tied to production ### ⚠️ Conditions & Milestones - Geographic Requirement: Production must be presented, exhibited, or performed outside Quebec to qualify - Quebec Origin: The production must be created and developed in Quebec - Eligible Period: Expenses must be incurred during the tax year claimed - Documentation: Detailed records of all labor costs, production expenses, and evidence of external presentation required - Verification: Receipts, invoices, and proof of out-of-province presentation must be retained and available for audit - Application: Credit is claimed through the Quebec corporate income tax return (Form TP-965 or equivalent) - Timeline: