Last June the Quebec government announced plans to slash the tax breaks which have lured so much game development to the Canadian province, but as of today, they're back. [PDF link]
The tax credit is designed to defray the costs of game development by providing relief on employee salaries -- 30 percent for commercial games developed in Quebec, with a potential 7.5 percent bonus if they're in French. Serious games for "vocational training" can get a 26.5 percent break on salaries. All projects must be directed through Investissement Québec for certification prior to receiving any tax aid.