The refundable Québec Tax Credit for Film Production Services (QPSTC) is jointly administered by Société de développement des entreprises culturelles (SODEC) and the ministère du Revenu du Québec (Revenu Québec).

The base of the tax credit applies to all-spend production costs, which corresponds to the total of the qualified labour costs and the costs of qualified properties. The tax credit corresponds to 20% of the qualified expenditures incurred by an eligible corporation for services provided in Québec for the making of an eligible production. In addition, eligible expenditures that relate to computer-aided animation and special effects including the shooting of scenes in front of a chroma-key for use in an eligible production give rise to an increase in the rate of the tax credit. This increase corresponds to an additional rate of 16% of the qualified labour cost (broad notion).

In the case of a qualified low-budget production, only the improvement for computer-aided special effects and animation may be claimed in relation to a qualified low-budget production. The tax credit correspond 16% apply to the qualified labour expenditure that related to computer-aided special effects and animation.

For each eligible production, SODEC issues an Approval Certificate which identifies the owner of the copyright and who also attests the eligibility of the production throughout the period during which the production is carried out in Quebec. A copy of the Approval Certificate must be transmitted by the copyright owner or by the means of his official designee, to any eligible corporation who intends to submit to SODEC an application for an Advance Ruling with regards to the eligible production.

For each production, the QPSTC cannot be combined with any other Québec tax credit except for the Québec Film Dubbing Tax Credit as long as the dubbing expenditures are not included in the QPSTC production costs.

Official treaty co-productions between Canada and another country (as administered by Telefilm Canada) and inter-provincial co-productions are eligible