Crédit d’impôt pour services de production cinématographiques

📋 Eligible Entities - Production companies engaged in film, television, or video production - Animation studios specializing in computer-generated animation - Visual effects (VFX) companies creating digital effects for film and television - Canadian-controlled private corporations (CCPCs) - Corporations with permanent establishment in Quebec - Partnerships and sole proprietors (through corporate structure requirements) - Productions must be intended for theatrical, television, or streaming distribution Key Requirement: The production must have Quebec as a significant production location with substantial spending in the province. --- ### 💰 Funding Details - Tax Credit Rate: 25% to 41% of eligible expenses - Base rate: 25% - Enhanced rate: 41% (available for specific content or regional criteria) - Refundable Tax Credit: Full amount is refundable—applicants receive cash refunds even if tax liability is zero - No Matching Requirement: Funds do not require private sector matching contributions - Non-Repayable: This is a grant, not a loan; no repayment obligations - Annual Cap: Subject to program budget availability; amounts vary by fiscal year - Processing: Credits claimed through tax returns with supporting documentation --- ### 🛠️ Approved Expenses Labour Costs: - Salaries and wages for cast, crew, and production personnel - Benefits and payroll-related expenses - Contract payments to Quebec-based service providers Physical Production Goods & Services: - Equipment rental and purchases - Set construction and design - Costumes and wardrobe - Props and set dressing - Post-production services (editing, color grading, sound design) - Visual effects and animation services - Filming locations and permits - Catering and accommodation for crew - Transportation for personnel and equipment - Insurance and bonding Digital & Technical Services: - Computer animation and CGI development - Digital asset creation - Motion capture services - Rendering and compositing - Software licensing (production-specific) Other Eligible Costs: - Music composition and licensing - Specialized technical consulting - Certification