🇨🇦 Canada
TAX CREDIT

Refundable Tax Credit for Film Production Services in Quebec (QPSTC)

SODEC / Revenu Quebec (Ministère du Revenu du Québec)
Last verified 5 Apr 2026 · 197 days ago
16–41%
Min qualifying spend
€250K
Payment timing
12 months
Reliability
Good
Bankability
Not bankable

Key questions

How much does Refundable Tax Credit for Film Production Services in Quebec (QPSTC) pay?

Refundable Tax Credit for Film Production Services in Quebec (QPSTC) pays 16–41% of eligible local spend in Canada. Minimum qualifying spend is €250K. It is not bankable.

Who is eligible for Refundable Tax Credit for Film Production Services in Quebec (QPSTC)?

Refundable Tax Credit for Film Production Services in Quebec (QPSTC) is open to TV series, animation and short films with a territorial link to Quebec. Eligible structures include service productions shooting in the territory. Designed for foreign producers filming in Quebec.

When is the next Refundable Tax Credit for Film Production Services in Quebec (QPSTC) deadline?

Refundable Tax Credit for Film Production Services in Quebec (QPSTC) accepts applications on a rolling basis, so there is no fixed deadline.

How do you apply for Refundable Tax Credit for Film Production Services in Quebec (QPSTC)?

Applications for Refundable Tax Credit for Film Production Services in Quebec (QPSTC) go to SODEC / Revenu Quebec (Ministère du Revenu du Québec) through its online application portal. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.

Rate conditions

↑ 41%Computer-aided animation, special effects, and chroma-key shooting

Territorial spend requirement

“services provided in Quebec”

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 filming in Quebec. Virtual reality and augmented reality productions are eligible if they meet usual criteria.

● Service work eligible● VFX eligible● Stackable

Programme contacts

Source: SODEC / Revenu Quebec (Ministère du Revenu du Québec) · verified 5 Apr 2026