Tax Credit
Provincial
Active
Quebec Tax Credit for Film Production Services (QC-PSTC)
SODEC (Société de développement des entreprises culturelles) / Revenu Québec
Maximum Credit
25% of eligible costs
Ongoing intake — but you must file with SODEC before your taxation year ends ...
Difficulty
Moderate
Payment
Tax Credit Offset
Trend
Stable
First-Timers
—
Credit rate
41%
Quebec Tax Credit for Film Production Services (QC-PSTC) provides up to 25% refundable tax credit on all qualified Quebec spend; additional 16% CASE improvement on animation/VFX qualified labour (combined 41% on that labour). Where the CGI/VFX work is done under a service contract, the improvement is capped at 65% of the admissible contract cost, for a published effective rate of 26.65%. No per-project cap on the basic credit. The Quebec Refundable Tax Credit for Film or Television Production Services (QC-PSTC) provides a 25% refundable tax credit on all qualified Quebec production spend — labour and non-payroll — for eligible film, television, VR, and AR productions. Applications are accepted on an ongoing basis.
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Eligibility & Details
What this program funds and who can apply
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Program Description
The Quebec Refundable Tax Credit for Film or Television Production Services (QC-PSTC) provides a 25% refundable tax credit on all qualified Quebec production spend — labour and non-payroll — for eligible film, television, VR, and AR productions. Productions involving computer-aided animation or special effects can claim an additional 16% CASE improvement on qualified labour costs, bringing the combined rate on that labour to 41%. Where the computer-aided special effects and animation work is carried out under a SERVICE CONTRACT, the improvement is capped at 65% of the admissible cost of the contract and the other costs related to it — SODEC publishes the effective rate for that case as (25% + 16%) x 65% = 26.65%. The basic credit has no per-project cap and the program runs on a rolling basis, making it a major attraction for both domestic and international productions choosing Quebec.
Eligibility Requirements
- Eligible corporation established in Quebec with a permanent establishment in Quebec, whose activities are primarily in the film and television business
- Corporation must be for-profit
- The corporation does not have to be controlled by Quebec residents
- Excluded: tax-exempt corporations, and corporations controlled by a tax-exempt corporation
- Generally excluded: holders of a CRTC broadcasting licence, and corporations not at arm's length to such a holder — but the source allows that these may still qualify under certain conditions, so an affected applicant should confirm rather than self-exclude
- Production must be a film, television, virtual reality (VR), or augmented reality (AR) project
- Work must be production services performed in Quebec; the production can be partially done in Quebec
- Global minimum budget of CAD $250,000
- Productions must be at least 30 minutes (for documentaries) or 30 minutes per episode (for series)
- Key creative positions (producers, directors, cinematographers, actors with speaking roles) qualify only if they are Quebec fiscal residents
- Must pay a CAD $500 administrative fee per application; Advance Ruling fees range from $1,000-$25,000 based on Quebec expenditure level
- Applications must be filed with SODEC before the end of the taxation year in which the corporation wants to claim the credit with Revenu Québec
Provinces
Industries
Business Stage
Quick Assessment
Difficulty
Moderate
Competition
Low
First-Timer
Not rated
Funding Details
- Amount
- 25% refundable tax credit on all qualified Quebec spend; additional 16% CASE improvement on animation/VFX qualified labour (combined 41% on that labour). Where the CGI/VFX work is done under a service contract, the improvement is capped at 65% of the admissible contract cost, for a published effective rate of 26.65%. No per-project cap on the basic credit.
- Type
- Tax Credit
- Level
- Provincial
- Credit rate
- Up to 41% of eligible costs
- Deadline
- Ongoing intake — but you must file with SODEC before your taxation year ends to claim for that year
Program Scorecard
Competition, effort, and approval at a glance
Competition
Low
Deadline
Ongoing
Approval
Entitlement
Accessibility
--/5
Competition
--/5
Approval Rate
--%
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What's in this Playbook
Everything you need to claim QC-PSTC
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 7-document checklist with what each reviewer is actually checking
- 5-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 3-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
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How to claim
Insider tips, common pitfalls, and what successful applicants look like
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Insider TipApply for an Advance Ruling early if your production has significant pre-production Quebec spend — this locks in your eligibility before you commit major expenditures.
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Success Profile
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Evaluation Criteria
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Common rejection pitfalls, what successful claimants look like, and exactly what the program administrators check
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Application Playbook
Step-by-step process, required documents, and expenses
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5 steps
7 docs
Application Steps
1
Create SOD@ccès account Register at sodecapply.smapply.io to access the online portal. Select program 50-33-00-04 (Approval Certificate) or 50-33-00-03 (Advance Ruling) depending on whether your production is complete or in progress.
Required Documents 7
✓ Application form via SOD@ccès portal (Approval Certificate: form 50-33-00-04; Advance Ruling: form 50-33-00-03)
✓ Production budget with Quebec spend breakdown
Eligible Expenses 6
Ineligible Expenses 6
Claim timing
Deadline Notes
Ineligible Organizations
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Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
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3 partners
Compatible Programs
Federal Film or Video Production Services Tax Credit (PSTC)
Quebec Film or Television Production Tax Credit (QCPTC — domestic production credit)
Telefilm Canada / Canada Media Fund
Combined Funding Potential
See your total funding potential
Clawback Risk
Low Risk
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How QC-PSTC Compares
Side-by-side with similar programs
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| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Quebec Tax Credit for Film Production... | 25% | Moderate | Tax Credit Offset | Ongoing intake — but you... |
| Film or Video Production Services Tax... | 16% | Easy | Tax Credit Offset | Ongoing |
| Canada Media Fund | up to $250K | Hard | Mixed (Advance + Reimb.) | Ongoing (multiple... |
| Creative Industries Funding | Varies | Moderate | Reimbursement | Ongoing (multiple... |
| Creative Export Canada | Up to $2,500,000 | Hard | Varies | Annual Calls |
Related Programs
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Frequently Asked Questions
Quick answers to the questions founders most often ask about QC-PSTC
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Can a foreign production company claim the QC-PSTC?
The credit is claimed by the eligible Quebec corporation performing the production services — typically a Quebec service company contracted by the foreign production. The foreign production itself does not claim the credit; the Quebec service provider does and often passes the benefit through to the production's budget. The claiming corporation does not have to be controlled by Quebec residents, but its activities must be primarily in the film and television business.
What is the CASE bonus and how does it work?
The Computer-Aided Special Effects (CASE) improvement is an additional 16% credit on qualified labour costs for computer-aided animation, special effects, and chroma-key shooting, on top of the 25% basic rate. On $2M of qualified VFX labour that is an additional $320,000 on top of the base 25% credit. Important: where that work is carried out under a SERVICE CONTRACT, the improvement is limited to 65% of the admissible cost of the contract and related costs, and SODEC publishes the effective rate for that case as (25% + 16%) x 65% = 26.65%.
Is there a cap on the total credit amount per production?
The basic 25% credit has no per-project cap — SODEC's rate table shows 'Cap: N/A' — and it scales directly with eligible Quebec expenditures. One cap does apply: where the computer-aided special effects and animation work is done under a service contract, the 16% improvement is limited to 65% of the admissible cost of the contract, for a published effective rate of 26.65%.
Is there really no deadline?
The portal is open year-round, but two deadlines bind. You must file with SODEC before the end of the taxation year you want to claim for — file after your year end and you cannot claim for that year. And Revenu Québec must receive all required documents by the later of 12 months after that return's filing deadline, and three months after the later of the day the favourable advance ruling was given and the day the approval certificate was issued.
Do we need SODEC certification before claiming the credit?
Yes — Revenu Québec requires the SODEC Approval Certificate to process the credit. Apply for the certificate through SOD@ccès as early as possible; production credit claims without the certificate will be rejected.
What types of productions are ineligible?
Commercials, music videos, reality television, award shows, news programs, and game shows do not qualify. The production must be a genuine film, TV series, documentary, or VR/AR work meeting minimum length requirements.
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Full Playbook: QC-PSTC
5 steps · 7 docs · reviewer insights