Foreign Producers or Foreign Individuals Holding a Key Position in a Foreign Production Filmed in Québec

Source deductions of income tax

You are not required to withhold income tax from the portion of the gross remuneration that you pay to a foreign producer or to a foreign individual holding a decision-making or key position in a foreign production filmed in Québec and that employee holds an eligibility certificate issued by the Société de développement des entreprises culturelles (SODEC).

If a portion of the producer's or individual's remuneration is not related to such a film production, you must withhold income tax, according to the usual method, from that portion of the remuneration.

If the producer or individual performs services for you other than in the course of regular and continuous employment, click Payments Made to Persons Not Resident in Canada that Perform Services for You in Québec.

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