In Canada, there has been widespread use of refundable expenditure-based tax credits for film and television production. Moreover, in some Canadian jurisdictions – particularly Quebec – regional governments have used expenditure-based tax credits to support the video games industry. Indeed, Canada has seen strong employment growth in the video games industry in recent years. In 2008, employment in Canada's video games industry grew by 28% in 2008 to over 14,000.
The discussion of tax credits in the United Kingdom (UK) often points to Canada as being a very aggressive user of tax incentives for the video games sector.