Yes. The tax break that we talk about in the gaming industry is on labour. In Quebec it's 37.5% on labour. If I spend $1 million on programmers, artists, designers, etc., at the end of the year, when I file all my paperwork, I will receive $375,000 back from the provincial government.
So it's not based on how much profit I made, that if I made some, I get some; it's purely a refund based on the spend on labour.