Income Tax Regulations

9300 (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.