On June 12, 2009, to support the continued growth of the Quebec film and television industry and to further encourage foreign producers to choose Quebec as a filming location, major changes were made to the refundable tax credit for film and television production services.

These changes have introduced a new fiscal environment making Quebec more production-friendly and will help maintain the province as a world acclaimed location for filming as well as for CGI and visual effect activities.

Quebec offers some of the most advantageous cash rebates available in North America:

- 25 % cash-back on all eligible expenses occur locally
- 20 % bonus on all CGI and Green screen shots applicable on extended eligible labor
- No minimum spend, no caps

In Quebec, the tax credit is based on all expenditures and the producer is not required to release the film in Québec.
This tax credit corresponds to 25% of all expenditures, with no prescribed limit, paid to Québec residents or Québec companies.

For digital special effects (VFX) and computer animation, a 20% tax credit enhancement is added, on extended eligible labor. Equally, filming in front of a green screen is included in the credit enhancement. 

Contact :
Société de développement des entreprises culturelles (SODEC)
Direction générale de l’aide fiscale aux entreprises culturelles
info@sodec.gouv.qc.ca- Tel.: 514 841-2200 - Toll free: 1 800 363-0401