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SODEC (Société de développement des entreprises culturelles) is a Québec government agency, reporting to the Minister of Culture and Communications, mandated to promote and support the development of cultural enterprises in Québec and abroad across the audiovisual, book and publishing, crafts, art market, music, entertainment, and digital industries. Founded in 1983 as the Société Générale du Cinéma du Québec and rebranded in 1995 after a merger with the Institut Québécois du Cinéma, it administers a wide range of financial assistance programs, refundable tax credits (including Québec Film and Television Production and Film/TV Production Services credits), export support, and business financing. SODEC is a key pillar of Québec's cultural economy, providing selective grants covering up to 65% of eligible expenses (capped at $4M per project), and also owns and preserves a portfolio of 32 heritage buildings reflecting Québec's identity.