Production of multimedia titles

Refundable tax credit for corporations with an establishment in Quebec (control of the corporation does not have to be in Quebec) producing eligible multimedia titles in Quebec:

• Titles published on an electronic medium, governed by software allowing interactivity;
• Must include images, moving images, sound and text;
• Related titles, such as digital animation films linked to an eligible multimedia title produced by your corporation.

This refundable tax credit can reach 37.5% (between 24% and 37.5%) of the eligible labour expenditure, maximum annual salary of $100,000 (100% salaries and 50% of subcontracting costs). In the case of a custom-made good, it is the person who places the order who is entitled to the credit.

The company must submit an application for an initial certificate to Investissement Québec and an application for a production work certificate each year.