Tax Credit for Production of Multimedia Titles
This measure is designed to encourage the production of multimedia titles in Québec. Eligible corporations can obtain a refundable tax credit.
Grant Deadline
Deadline not available
Funding Amount
375% of salary
Type of Grant
Tax Credit
Sectors
Arts & Culture, Film, Entertainment, Media
Demographics
Incorporation
For Profit
Perks
Region Restriction
This grant is restricted to whole of Canada
Keywords
Age Restriction
This grant is age restricted from 18 to 100
Eligibility and Requirements
Eligible Corporations
Your corporation may be eligible if it has an establishment in Québec and produces eligible multimedia titles.
Eligible Multimedia Titles
- Titles must be published on an electronic medium, controlled by software allowing interactivity, and contain a substantial volume of three of the following four types of information: text, sound, still images and animated images. Video images are considered as only one media component.
- Related titles such as digital animation films associated with an eligible multimedia title produced by your corporation are also eligible. However, the labour expenditure related to the main multimedia title with which the related title is associated must be at least $1 million.
Eligible Production Work
Eligible production work in relation to a title refers to work carried out for the purpose of completing the production stages of the title, commencing with the design stage and indefinitely thereafter.
Eligible Labour Expenditures
Expenditures must be incurred by the producer for eligible production work. Eligible labour expenditures include all of the following amounts:*
- Salaries and wages paid to eligible employees;
- The portion of amounts paid to a subcontractor not dealing at arm’s length with the multimedia producer for the execution of eligible production work by employees of the subcontractor in an establishment in Québec;
- 50% of amounts paid to a subcontractor dealing at arm’s length with the multimedia producer for the execution of eligible production work in Québec.
*Eligible labour expenditures are the labour expenditures specified here, less the amount of government or non-government assistance related thereto.
Specific Requirements
To be entitled to the tax credit, your corporation must first have a valid initial qualification certificate issued by Investissement Québec certifying that the title produced or to be produced satisfies the requirements in effect. Subsequently, your corporation must obtain, for every fiscal year for which it wishes to claim the tax credit, an annual eligibility certificate regarding the production work related to the eligible multimedia title.
Fees
Investissement Québec charges a fee for issuing initial qualification or eligibility certificates. For more information, contact an Investissement Québec advisor or see the rates schedule on our website.
Grant Application website
Contact
- If you have any questions, call one of our experts at1 844 474-6367.