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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.

Details of Tax Assistance

Credit Rate

The refundable tax credit may amount to 37.5% of eligible labour expenditures.

Eligibility Criteria

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.

How to obtain the tax credit

• Complete the application for an initial qualification certificate and the Application for a Production Work Certificate (General Component) and send them to us.
• Once it has completed its review, Investissement Québec will confirm whether your company is eligible.
• If you have any questions, call one of our experts at
  1 844 474-6367.

Fees are charged for processing all eligibility certificate applications.

Want to receive your refund right away?

If your company is eligible for this tax credit, you may want to apply for financing for refundable tax credits to put your cash to work sooner. For more details, please contact one of our financing experts at
1 844 474-6367.

November 2016