Value
The refundable tax credit may amount to 37.5% of eligible labour expenditures.Description
Production of Multimedia Titles Tax Credit was designed to encourage the production of multimedia titles in Québec.
Eligible Applicants
Your corporation may be eligible if it has an establishment in Québec and produces eligible multimedia titles.
Eligible Multimedia Titles are:
- 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 Expenses
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.
