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Published | Category : Tax News

New Excluded Amounts of Assistance for the Purposes of Certain Tax Credits in the Cultural Sector

The amount of qualified expenditures included in calculating the tax credits in the cultural sector that a qualified corporation can claim must be reduced by the amount of any government assistance and any non-government assistance, other than an excluded amount of assistance, that the corporation received or is entitled to receive.

Fiscal legislation will be amended so that amounts of assistance granted by Québec City under its program entitled Soutien à la production cinématographique et télévisuelle and by the Société des célébrations du 375e anniversaire de Montréal constitute excluded amounts of assistance for the purposes of certain tax credits in the cultural sector.

For more information, see pages A.71 and A.72 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.

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