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Recognition of New Key Positions for the Purposes of the Tax Relief Available to Foreign Individuals Working on a Foreign Production

An individual who holds a qualification certificate issued by the Société de développement des entreprises culturelles (SODEC) regarding an eligible foreign production may benefit from the deduction for foreign workers holding key positions in a foreign production. The deduction applies to amounts received, during a taxation year after 2011, for services provided (or to be provided) in Québec in the course of such a production. To benefit from the deduction, the individual must:

  • not have resided in <country-region w:st="on" />Canada at any time in the year;
  • hold a certificate confirming that he or she works on an eligible foreign production as an assistant producer, assistant director, set designer, financial comptroller, accountant or assistant accountant, visual effects producer or visual effects coordinator; and
  • enclose a copy of the certificate with his or her income tax return for the year.

If the individual meets all of these conditions, no amount of income tax will be deducted or withheld at source from any payment for services provided (or to be provided) in Québec by the individual.

For further information, see page 69 in Additional Information on the Fiscal Measures of the Budget, published by the Ministère des Finances.

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