Enlarge text
Reduce text
Printable version
Send to someone
Tax credit for film dubbing
The tax credit for film dubbing is designed to support Québec's film dubbing industry, and to help dubbing businesses broaden their market. The credit is granted to qualified corporations with regard to the expenditures incurred for the dubbing of a qualified production. The credit is equal to 29.1667% of the qualified expenditures.
Corporations that may apply for the credit
A qualified corporation is a corporation that has an establishment in Québec and carries on a business in Québec that consists in rendering dubbing services and that is a qualified business.
In order to claim the credit, the corporation must have produced the dubbed version of a production that has been recognized by the Société de développement des entreprises culturelles (SODEC). To find out the eligibility requirements, contact SODEC.
The following corporations are not eligible for the credit:
- a corporation that is exempt from tax for the year
- a Crown corporation
- a corporation that is governed in the year by a law establishing a labour-sponsored fund
Residency requirement
To give entitlement to the credit, the salaries and wages must have been incurred with regard to individuals who were resident in Québec at some time during the taxation year in which the services were rendered.
The remuneration included in calculating the corporation's labour expenditures for a taxation year must have been paid to:
- an individual who was resident in Québec at some time during the taxation year in which the services were rendered
- a corporation or partnership (as applicable) with an establishment in Québec
Where an employee of a subcontractor provides services, the employee must be resident in Québec at some time during the taxation year in which the services are rendered.
Expenses giving entitlement to the credit
The expenditures must be paid by the time the credit is claimed, and must relate to eligible dubbing services rendered in Québec. The following amounts are film dubbing expenditures:
- the salaries and wages that the corporation incurs with respect to eligible dubbing services
- the consideration that the corporation pays for eligible dubbing services
An eligible dubbing service, in relation to the production of a property that is a qualified production, means:
- the performance of actors
- adaptation, that is, translation of dialogue
- detection, that is, writing of synchronized dialogue, using conventional signs, of all the dialogue and mouth movements of all the characters of the original version
- calligraphy/grid/typing, that is, recopying the adapted text, taking into account the synchronization indications from detection, to be read by the actors during the recording of the dubbed version
- stage management, that is, directing the actors during the recording
The following are also eligible dubbing services, where the property is a feature film for theatres and the services are rendered in Québec:
- the production of film titles, that is, the photography on neutral backgrounds of opening and closing credits and, as the case may be, of subtitles, to produce the negative of the titles for the dubbed version, to be used for the production of distribution copies
- optical transfer, that is, recording of the sound on a negative to be matched with the negative of the picture to produce distribution copies for theatres
The amount of any government or non-government assistance must be deducted from the qualified film dubbing expenditures. Such assistance does not include an amount deemed paid to Revenu Québec for a taxation year with respect to the credit.
How to apply for the credit
To apply for the credit, the corporation must complete form CO-1029.8.36.DF, Crédit d'impôt pour le doublage de films, and enclose the form with its income tax return or file the form no later than 12 months after the filing deadline for the return.
The return must also be accompanied by a copy of the valid certificate issued by SODEC with regard to the production.
