Quebec Relations

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This site presents translated summaries of information obtained from each funding body’s website. While we strive to ensure that all program information is as accurate and up-to-date as possible, we encourage users to consult each funder’s program documentation in full or to contact a program officer directly with any questions prior to submitting an application.

Refundable Tax Credit for Show Production

Crédit d’impôt remboursable pour la production de spectacles

DESCRIPTION

This program enables the production of shows with more ambitious budgets and supports the creation of more diverse and fairly compensated jobs.

CRITERIA

Open to: Record labels

 

Eligible applicants must operate a production company in Quebec • To be eligible for the tax credit, productions must meet the following criteria:

  • The show is a musical, drama, humour, mime/magic, circus, aquatic, or ice performance
  • At least 75% of the amount corresponding to production costs for a show, other than the remuneration dispersed to key personnel, must be dispersed to individuals residing in Quebec at the end of the calendar year preceding the start of work on the production, or to companies with facilities in Quebec during that calendar year
  • The show is produced by a company that has presented at least five public performances of one or more eligible productions or co-productions during the tax year for which the application is being submitted or the 365 days preceding it
  • The production of a show and its operation are controlled by an eligible company
  • The production satisfies Quebec content criteria indicated in the program documentation

 

  • To be eligible for the tax credit in a given tax year, the applicant company must submit an application to SODEC for a certificate before the end of the tax year and then submit SODEC’s certificate along with its tax return
  • Applications for a certificate must be submitted to SODEC within the 18 months following the tax year that includes the last day of one of the following periods:
  • The period covering preproduction up to the end of the first year following the first public performance
  • The period covering the second year following the first public performance
  • The period covering the third year following the first public performance

EXPENSES

  • Production costs, as long as they are considered reasonable and are included in the applicant company’s costs or capital costs of production for a show, from preproduction up to a period of three years following the first public performance
  • Production fees and administrative costs
  • Wages, salaries, or other forms of remuneration directly attributable to production

DOCUMENTS

Get In Touch With Your Agent

SODEC – Music and Variety

musique.varietes@sodec.gouv.qc.ca

SODEC – Music and Variety

musique.varietes@sodec.gouv.qc.ca

Click the funder’s logo to see the program’s official documentation. Please note that official documentation for some programs is only available in French.