Important information concerning the refundable tax credit for Québec film and television production

SODEC informs you that as of 1 November 2026, advance rulings issued under the refundable tax credit for Québec film and television production will be issued without an estimate of the tax credit, their sole purpose being to confirm the eligibility of a production for the tax measure.

The amount of the tax credit continues to be established subsequently by Revenu Québec, based on eligible expenditure actually incurred and the results of applicable audits. This amendment aims to ensure the provision of rigorous information that complies with the legal framework applicable to the tax measures administered by SODEC. For interim financing purposes, SODEC invites you to use the tax credit estimation calculation tool made available to its clients on its website.

Furthermore, the Act respecting the sector-based parameters of certain fiscal measures, CQLR, c. P-5.1 provides that an application for a certificate in respect of a film must be submitted to SODEC within eighteen months following the end of the taxation year of the corporation that includes the recording date of the master tape or the answer print of that film, failing which the advance ruling issued in respect of the production could be revoked.

As the deadline for filing the application for a certificate is clearly indicated in the advance ruling, SODEC will no longer send a reminder letter in this regard.

Information SOD@ccès technical support 514 841-2200 or 1 800 363-0401 (option 1) sodacces@sodec.gouv.qc.ca SOD@ccès user guide

Please note that technical support is only available during SODEC's business hours, from 9:00 a.m. to 4:30 p.m., Monday to Friday.