Quebec Tax Credit for Film Production Services (QC-PSTC)

Insider Tip

Apply for an Advance Ruling early if your production has significant pre-production Quebec spend — this locks in your eligibility before you commit major expenditures. The CASE bonus (16% additional on animation/VFX labour) is substantial for productions with high VFX budgets; document all labour costs by category carefully to maximize the bonus claim. Productions must display the SODEC logo in end credits — failing to do so can affect future certification. Revenu Québec requires the SODEC Approval Certificate before the credit is paid.

Success Profile

A Quebec-incorporated corporation providing film or television production services — either a domestic service company completing work for an international production, or an independent producer creating a qualifying production with substantial Quebec production spend. Ideal claimants have high Quebec-based labour costs and significant VFX/animation work, which maximize the CASE bonus. International studios outsourcing post-production to Quebec studios are the primary target beneficiary.

Evaluation Criteria

Entitlement program — no competitive scoring. SODEC reviews applications to confirm the production qualifies as an eligible format (not a commercial, music video, etc.), the corporation has a Quebec permanent establishment, the global minimum budget is met, and key creatives are Quebec fiscal residents. Compliance review, not competitive adjudication.

Application Steps

Required Documents 7

Eligible Expenses 6

• Wages and salaries (including payroll taxes) for Quebec-resident employees performing qualifying services
• Costs of qualified properties used in Quebec for the production
• Computer-aided animation and special effects labour (for CASE bonus)
• Chroma-key shooting costs (for CASE bonus)
• Post-production services performed by Quebec-resident technicians
• VFX artist and supervisor labour costs

Ineligible Expenses 6

• Expenses for work performed outside Quebec
• Salaries for non-Quebec-resident key creatives (producers, directors, directors of photography, actors with speaking roles)
• Commercials, music videos, reality television, award shows, news programs
• Financing costs and interest
• Costs recovered from international co-production partners
• Quebec Sales Tax (QST) recoverable amounts

Intake Periods

Continuous rolling intake — applications accepted at any time via SOD@ccès.

Deadline Notes

Rolling program with no annual intake window. Applications for an Approval Certificate or Advance Ruling can be submitted at any time via the SOD@ccès portal. Productions must obtain certification from SODEC before claiming the credit on their Revenu Québec return.

Open Application Portal →

Ineligible Organizations

• Broadcasting companies licensed under the Broadcasting Act (restricted eligibility)
• Corporations without a permanent establishment in Quebec
• Non-incorporated entities (sole proprietors, partnerships)
• Productions with global budgets under CAD $250,000

Compatible Programs

Clawback Risk

Low Risk

Low clawback risk — the credit is an entitlement based on qualifying expenditures. If Revenu Québec or CRA audits find that claimed expenses were not eligible (e.g., non-Quebec labour incorrectly classified), the credit is adjusted or reassessed rather than fully clawed back. Full repayment is required only if the SODEC certification was obtained fraudulently.