Quebec Tax Credit for Production of Multimedia Titles (CDTIM)
Eligibility & Details
What this program funds and who can apply
Program Description
Refundable tax credit of up to 37.5% of eligible labour expenditures for corporations producing eligible multimedia titles in Quebec, including video games, interactive educational software, and other digital media. Quebec's flagship incentive supporting the province's world-class video game industry of approximately 13,500 jobs.
Eligibility Requirements
- Corporation with establishment in Quebec
- Producing eligible multimedia titles (video games, interactive software, e-learning)
- Must obtain eligibility certificate from Investissement Québec
- Labour expenditures must be incurred in Quebec
- Products must meet multimedia interactivity requirements
Quick Assessment
Funding Details
- Amount
- Up to 37.5% of eligible labour expenditures (refundable + non-refundable components)
- Type
- Tax Credit
- Level
- Provincial
- Co-Funding
- Up to 37% of eligible costs
- Deadline
- Ongoing
Program Scorecard
Competition, effort, and approval at a glance
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How to Win
Insider tips, common pitfalls, and what successful applicants look like
Insider TipQuebec's flagship credit for the video game industry supports approximately 13,500 jobs province-wide. The combined rate can reach 37.5% when both refundable and non-refundable components are factored in. Apply for your Investissement Québec certificate early in production — retroactive claims are possible but certification smooths the process. Studios relocating to Quebec often cite this credit as the primary financial incentive.
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Success Profile
Video game studios of all sizes operating in Quebec — from AAA publishers (Ubisoft Montreal, EA Motive, WB Games Montreal) to successful indie studios. Companies with 20+ Quebec-based developers see the strongest absolute returns. The credit is a cornerstone of Montreal's position as a top-3 global game development hub.
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Evaluation Criteria
Entitlement-based. Corporation must have Quebec establishment. Multimedia title must meet interactivity criteria (meaningful user input affecting experience/outcome). Annual eligibility certificate required from Investissement Québec. Refundable and non-refundable components apply to qualifying Quebec labour expenditures. No per-project cap.
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Application Playbook
Step-by-step process, required documents, and expenses
Application Steps
Required Documents 6
Eligible Expenses 3
- Salaries and wages of Quebec-resident employees working on the eligible multimedia title
- Remuneration paid to arm's length Quebec-resident contractors for work performed in Quebec
- Costs directly related to development of the eligible multimedia title incurred in Quebec
Ineligible Expenses 5
- Costs already claimed under other Quebec tax incentives for the same activities
- Labour for employees or contractors not resident in Quebec
- Passive content development (streaming video, audio, podcasts)
- Products designed for internal corporate use (not sold at arm's length)
- Products failing the interactivity test
Intake Periods
Year-round. No intake windows. Preliminary and annual eligibility certificate applications accepted continuously by Investissement Québec.
Deadline Notes
Ongoing program. Eligibility certificate obtained from Investissement Québec before claiming with Revenu Québec on annual tax return.
Open Application Portal →Ineligible Organizations
- Corporations without a Quebec establishment
- Non-arm's length purchasers of the multimedia title (product must be for commercial sale)
- Tax-exempt entities
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Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
Compatible Programs
Clawback Risk
Low RiskLow. Main risk is retroactive determination that title did not meet interactivity requirements, resulting in denial of annual certificate rather than clawback of previously received refunds. Studio should retain documentation of interactive features throughout development.
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How CDTIM Compares
Side-by-side with similar programs
| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Quebec Tax Credit for Production of M... | Up to 37.5% of eligible labour expenditures | Moderate | Tax Credit Offset | Ongoing |
| Canada Media Fund | up to $250K | Hard | Mixed (Advance + Reimb.) | Ongoing (multiple... |
| Strategic Response Fund (formerly Str... | Up to $50 million | Hard | Mixed (Advance + Reimb.) | Ongoing — continuous... |
| CanExport SMEs | Up to $50,000 | Moderate | Mixed (Advance + Reimb.) | Annual intake window.... |
| Innovative Solutions Canada | up to $150,000 | Hard | Milestone-Based | Challenge-specific — new... |
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