Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

Published

Improvements to refundable tax credits in the cultural sector

Improvements to the refundable tax credit for the production of performances

The 29.1667% rate of the tax credit for the production of performances will rise to 35% and the limit on production costs will increase from 45% to 50%. However, the $750,000 cap will be maintained.

These changes will apply in relation to an eligibility period of a performance that begins after March 19, 2009. They will also apply to the first of the three eligibility periods of a performance that begins no later than March 19, 2009, but only if the first performance before an audience, in relation to that period, occurs after March 19, 2009.

For more information, see page A.28 in Additional Information on the Budgetary Measures, published by the Ministère des Finances.

Improvements to the refundable tax credit for the production of sound recordings

The 29.1667% rate of the tax credit for the production of sound recordings will rise to 35% and the limit on production costs will increase from 45% to 50%. Moreover, the $43,750 and $21,875 caps will be eliminated.

These changes will apply to sound recordings, digital audiovisual recordings or clips for which an application for an advance ruling (or an application for final certification where no application for an advance ruling has been filed) is filed with the Société de développement des entreprises culturelles (SODEC) after March 19, 2009.

For more information, see page A.29 in Additional Information on the Budgetary Measures, published by the Ministère des Finances.

Changes to the refundable tax credits for film dubbing and book publishing so their rates no longer contain as many decimals

The 29.1667% rate of the tax credit for film dubbing will rise to 30%. This change will apply to productions for which an application for final certification is filed with SODEC after March 19, 2009.

The 35% rate of the refundable tax credit for book publishing that applies to labour expenditures attributable to preparation costs will remain the same. The 26.25% rate that applies to labour expenditures attributable to printing costs will rise to 27%. This change will apply to books (or books that are part of a group of books) regarding which an application for an advance ruling (or an application for final certification where no application for an advance ruling has been filed) is filed with SODEC after March 19, 2009.

For more information, see page A.32 in Additional Information on the Budgetary Measures, published by the Ministère des Finances.

Simplification of SODEC’s certification procedure for obtaining the refundable tax credit for film production services

Changes will be made to the certification criteria for productions, as well as to the terms and conditions of certification. These changes will apply to applications for certification filed with SODEC after March 19, 2009.

In determining whether a corporation is a qualified corporation, SODEC will be entrusted with sole responsibility for determining whether that corporation meets the criteria respecting copyright (the corporation owns the copyright or has a direct contractual link with the copyright owner for the delivery of production services). Revenu Québec will retain responsibility for determining the presence of the other elements required in order for a corporation to be deemed a qualified corporation. This change will apply to applications for certification filed with SODEC after March 19, 2009.

For more information, see page A.34 in Additional Information on the Budgetary Measures, published by the Ministère des Finances.

Clarification concerning the increase relating to certain Québec film or television productions that do not receive any financial assistance granted by a public body

A clarification will be made so that a miniseries, or a series of which each episode is a fiction production lasting a minimum of 75 minutes, will be considered an eligible production for the purposes of the increase relating to certain productions that do not receive any financial assistance granted by a public body.

The certificate issued by SODEC must henceforth indicate that the production is a fiction feature film, a single documentary, or a miniseries or series each of whose episodes is a fiction production lasting a minimum of 75 minutes, as the case may be.

This change will apply to eligible labour expenditures incurred as of January 1, 2009.

For more information, see page A.38 in Additional Information on the Budgetary Measures, published by the Ministère des Finances.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter