Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Income Tax Regulations (C.R.C., c. 945)

Full Document:  

Regulations are current to 2019-08-28 and last amended on 2019-06-25. Previous Versions

PART XCIIIFilm or Video Production Services Tax Credit

Accredited Production

  •  (1) Subject to subsection (2), for the purpose of section 125.5 of the Act, accredited production means

    • (a) a film or video production in respect of which the aggregate expenditures, included in the cost of the production, in the period that ends 24 months after the time that the principal filming or taping of the production began, exceeds $1,000,000; and

    • (b) a film or video production that is part of a series of television productions that has two or more episodes, or is a pilot programme for such a series of episodes, in respect of which the aggregate expenditures included in the cost of each episode in the period that ends 24 months after the time that the principal filming or taping of the production began exceeds

      • (i) in the case of an episode whose running time is less than 30 minutes, $100,000, and

      • (ii) in any other case, $200,000.

  • (2) An accredited production does not include a production that is any of the following:

    • (a) news, current events or public affairs programming, or a programme that includes weather or market reports;

    • (b) a talk show;

    • (c) a production in respect of a game, questionnaire or contest;

    • (d) a sports event or activity;

    • (e) a gala presentation or awards show;

    • (f) a production that solicits funds;

    • (g) reality television;

    • (h) pornography;

    • (i) advertising; and

    • (j) a production produced primarily for industrial, corporate or institutional purposes.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/2005-126, s. 5

PART XCIV[Repealed, 2016, c. 7, s. 59]

 [Repealed, 2016, c. 7, s. 59]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2007, c. 35, s. 88
  • 2014, c. 39, s. 89
  • 2016, c. 7, s. 59

 [Repealed, 2016, c. 7, s. 59]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2011, c. 24, s. 99
  • 2016, c. 7, s. 59

PART XCVEmployee Life and Health Trusts

Marginal note:Prescribed rights

 For the purpose of subparagraph 144.1(2)(g)(iii) of the Act, prescribed payments are payments to General Motors of Canada Limited or Chrysler Canada Inc. by the employee life and health trust established for the benefit of retired automobile industry workers by the Canadian Auto Workers’ Union that

  • (a) are reasonable in the circumstances;

  • (b) are made as consideration for administrative services provided to or on behalf of the trust or its beneficiaries, or as reimbursement for employee benefit payments made on behalf of, or in contemplation of the establishment of, the trust; and

  • (c) the recipient acknowledges in writing shall be included in computing the recipient’s income in the year that they are receivable, to the extent that the recipient deducts in the year, or deducted in a prior year, in computing its income amounts in respect of the services or benefit payments described in paragraph (b).

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2010, c. 25, s. 87

PART XCVISchool Supplies Tax Credit

Marginal note:Prescribed durable goods

 For the purpose of the definition teaching supplies in subsection 122.9(1) of the Act, the following are prescribed durable goods:

  • (a) books;

  • (b) games and puzzles;

  • (c) containers (such as plastic boxes or banker boxes); and

  • (d) educational support software.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2016, c. 7, s. 60
 
Date modified: