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Published | Category : Income tax - businesses

Changes to the Tax Credit for Québec Film Production

Eligibility of online-only productions

Tax legislation will be amended to take online-only productions into account. This means that corporations that hold a non-arm's length certificate issued by the Société de développement des entreprises culturelles (SODEC) in respect of a supplier of eligible online video services will be eligible for the tax credit, but only when it comes to eligible films they produce for corporations other than the supplier of online video services with which they are not dealing at arm's length.

This change will apply to film or television productions for which an application for an advance ruling, or an application for a qualification certificate if no application for an advance ruling was previously filed for the production, is filed with the SODEC after March 27, 2018.

Changes to assistance exclusions

To ensure that sources of funding for the cultural sector continue to be complementary, the following assistance will be excluded for the purposes of the refundable tax credit for Québec film production:

  • any financial contribution paid by a public body that holds a broadcasting licence issued by the Canadian Radio-television and Telecommunications Commission or a similar foreign licence;
  • financial assistance granted by the National Film Board of Canada, and the amount corresponding to the fair market value of assistance granted by that body in the form of property or services.

These changes will apply to assistance paid or granted after March 27, 2018.

Addition of Eurimages

Tax legislation will be amended to add financial assistance granted by Eurimages to the list of excluded assistance for the purposes of the refundable tax credit for Québec film and television production.

This change will apply to financial assistance granted after March 12, 2017.

For more information, see pages A.86 to A.91 of the Additional Information 2018-2019 (PDF – 3.73 MB) published by the Ministère des Finances.

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