In the Budget Speech of March 30, 2010, the Québec Minister of Finance announced that financial assistance provided under the Mesure régionale d’aide au démarrage de productions cinématographiques et télévisuelles or by the Fonds francophone d’aide au développement cinématographique constitute excluded amounts of assistance for the purposes of the tax credit for Québec film productions.

The exclusion of these amounts applies as of January 1, 2009.

For more information, see page A.75 in Additional Information on the Budgetary Measures, published by the Ministère des Finances.