Refundable tax credit for the production of multimedia titles is intended, in particular, to foster development of the video game industry and certain distribution platforms.
Titles produced without being part of a commission and destined for commercial markets; must be aimed at a wide audience and be subject to a structured marketing approach.
Basic credit: 30% of eligible labour expenditures; Bonus for French-language versioning of 7.5%
Other multimedia titles.
Basic credit: 26.25% of eligible labour expenditures
At the production stage, all work necessary for the production of the multimedia title, from design to perfecting of the final version ready for marketing purposes. At the marketing stage, work done during the 36 months following the date the final version is perfected.
Eligible labour expenditures are salaries including subcontractor fees.
- An eligible corporation that has an establishment in Quebec
- Produced by the corporation
- Includes an appreciable quantity of three of the following four types of data in digital form: text, sound, fixed images and animated images
- Produced on electronic media and controlled by software that allows for interactivity