Tax Credit for Québec Film Productions

A qualified corporation that, in the taxation year, has an establishment in Québec and carries on a film or television production can, under certain conditions, claim a tax credit for eligible labor expenditures it has incurred in respect of a Québec film production, which may be a film or series. These labor expenses may include fees paid to subcontractors. For more information about this, see page Remuneration paid to a subcontractor.

• This tax credit is equal to 25% of eligible salaries incurred before 5 June 2014 and 20% of eligible salaries incurred after 4 June 2014 but before 1 st January 2017 . Note that to be eligible, wages must be paid at the time of claiming the tax credit.

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