Last June the Quebec government announced they were cutting the attractive tax breaks which had been a big factor to the province’s success in getting game development studios to set up shop there. After backlash from industry executives, the province has reinstated them. Here is the detailed information from Quebec’s budget document [PDF link]
The tax credit is designed to defray the costs of game development by providing relief on employee salaries — 30 percent for commercial games developed in Quebec, with a potential 7.5 percent bonus if they’re in French. Serious games for “vocational training” can get a 26.5 percent break on salaries. All projects must be directed through Investissement Québec for certification prior to receiving any tax aid.