QUEBEC

Quebec has a rich film history stemming as far back the late 1800s. In fact, the first public film projection in North America took place in Montreal! This gigantic province is nearly three times the size of Texas, with strong French influence and diverse terrain. Look out for the Place Royale and Notre-Dame-des-Victoires Church in Catch Me If You Can (2002); and, Château Frontenac, the streets of Old Québec, Le Capitole theatre, the Limoilou neighborhood and Île d’Orléans in Alfred Hitchcock’s film I Confess (1953).

Incentive Type

Incentive Amount

Refundable Ontario Tax Credit

• For first-time producers only, 40% of the labor expenditures for the first $240,000 for the production and 35% on the balance. An additional 10% of the labour expenditures if the production is a regional Ontario production.

• For small first-time productions, you can claim a credit equal to the lesser of the labor expenditures, $20,000 if the production is a regional Ontario production or $15,000 if it is not a regional Ontario production. These amounts are reduced by any Ontario film and television tax credits previously received for the production.

• For consecutive productions, you can claim a credit equal to 35% of the labor expenditures and an additional 10% labour expenditures if the production is a regional Ontario production.

Minimum Spend N/A

Bonuses are determined by regions within Ontario

Audit Requirements Application

10% — entirely outside or at least 85% of key animation outside the Greater Toronto area, at least five location days in Ontario

Before claiming the credit, you must apply online to Ontario Creates for a certificate of eligibility. If the production is eligible, Ontario Creates will issue a certificate indicating the estimated amount of the tax credit.

Sales Use Tax Relief No

Hotel Occupancy Tax Relief No

Sunset Date N/A

Incentive Type

Refundable Tax Credit

Incentive Amount 20% (All-spend Québec production costs including qualified labor and the cost of qualified goods and services)

Minimum Spend $250,000 CAD

Bonus

Audit Requirements

Application

16% Labor-based computer-aided special effects and animation & shooting of scenes in front of a chroma key screen.

The corporation must submit to Revenu Québec its tax credit claim for a taxation year.

Sales Use Tax Relief No

Hotel Occupancy Tax Relief Yes

Sunset Date N/A