Tax credit in Quebec

[royter]

Does a video game artist working in a montreal Quebec company benefit from the tax credit (given to video game companies by the goverment)? or is just the company?
For exemple, if an animator is making 40k a year,is the implied tax on his revenu equal to 42% (wich is the normal percentage for a 40k salary in QC )or it will be less than that?

[Talon]

I believe it's the companies who benefit from it. They are awarded up to 40% of labour costs of their employees (i.e wages) back.

*edit; I think 40% is actually Manitoba. Quebec gets something similar but I think it's a little less.