20.9.2. A Québec film is a film within the meaning of section 2 of the Cinema Act (chapter C‐18.1) produced by a person domiciled in Québec or whose principal establishment is situated in Québec within the meaning of the second and third paragraphs of section 104 of that Act. The producer is the person responsible for decision making throughout production of the film; in addition, in the case of a coproduction, the producer must also be the main investor in the film.