Quebec Refundable Tax Credit for Film Production Services (CSPEC)
Quebec's production-services credit is refundable and — unlike British Columbia — applies to all qualified Quebec spend (labour plus qualified property), not just labour: 25% base. Computer-aided animation and VFX labour earns an extra 16%, and the federal 16% production-services credit on Canadian labour stacks on top. Paid as cash after assessment.
How the program works
- • 25% of qualified Quebec production costs (labour + property)
- • +16% — CGI / VFX bonus: +16% on Quebec labour attributable to computer-aided animation and visual effects.
- • +16% — Federal PSTC: Federal 16% of qualified Canadian labour stacks with the Quebec credit.
- • Minimum qualified spend: CA$1,000,000
- • Base 25% is 'all-spend' — qualified Quebec labour plus the cost of qualified property — broader than a labour-only base.
- • Requires a SODEC eligibility certificate; productions claiming the domestic Quebec credit can't also claim this one.
- • CPA / state audit required
- • Screen-credit / logo requirement
How it becomes cash
This is a refundable credit. The state pays out the amount above your tax liability as a cash refund, so you don't need in-state tax to benefit.
No per-production or annual funding cap identified for the service credit; stacks with the federal 16% PSTC.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.