TAX CREDIT
Refundable Tax Credit for Quebec Film and Television Production (QFTTC)
SODEC / Revenu Quebec (Ministère du Revenu du Québec)
Last verified 5 Apr 2026 · 14 days ago
16–41%
Min qualifying spend
€250K
Max public funding
65%
Sessions/year
1
Payment timing
12 months
Reliability
Good
Bankability
Not bankable
Rate conditions
↑ 41%Computer-aided animation and special effects including chroma-key shooting
Territorial spend requirement
Applies to capital and labour expenses combined
75% of grant in regional spend
Overview
The Refundable Québec Tax Credit for Film or Television Production Services is designed to encourage foreign producers to choose Québec as a filming location.
Eligible formats
tv seriesanimationshort film
Eligibility
Designed for foreign producers choosing Quebec as filming location; covers all-spend production costs including qualified labour and property costs; VFX and animation work eligible for enhanced rates
● Co-production eligible● Service work eligible● Cultural test required● VFX eligible● Stackable
Programme contacts
- Pierre Paquettepierre.paquette@sodec.gouv.qc.ca
Source: SODEC / Revenu Quebec (Ministère du Revenu du Québec) · verified 5 Apr 2026