If you were not resident in Canada in 2023 but you spent at least 183 days in Québec, you can claim this deduction provided you received remuneration as a foreign producer, as a foreign individual holding a decision-making position in a foreign production filmed in Québec or as a foreign individual holding a key position in such a production. The amount you deduct cannot be greater than the remuneration you received in any of these respects in 2023 and included on line 101, minus any related deductions. If you were self-employed, the amount you deduct cannot be greater than the net business income you earned in any of these respects and included in your income.

If you spent fewer than 183 days in Québec, contact us.