For greater certainty, those guidelines are not statutory instruments as defined in theStatutory Instruments Act.
(a)subparagraphs 12(1)(x)(v) to (viii), if the amount were received(i)from a person or partnership described in subparagraph 12(1)(x)(ii), or(ii)in circumstances where clause 12(1)(x)(i)(C) applies; and(b)subparagraphs 12(1)(x)(v) to (vii), in any other case. (montant d’aide)
(i)from a person or partnership described in subparagraph 12(1)(x)(ii), or(ii)in circumstances where clause 12(1)(x)(i)(C) applies; and
(a)a qualified corporation that owns or owned an interest in, or for civil law a right in, the production;(b)a prescribed taxable Canadian corporation related to the qualified corporation; or(c)any combination of corporations described in paragraph (a) or (b). (certificat de production cinématographique ou magnétoscopique canadienne)
(a)the salary or wages directly attributable to the production that are incurred after 1994 and in the taxation year, or the preceding taxation year, by the corporation for the stages of production of the property, from the production commencement time to the end of the post-production stage, and paid by it in the taxation year or within 60 days after the end of the taxation year (other than amounts incurred in that preceding taxation year that were paid within 60 days after the end of that preceding taxation year),(b)that portion of the remuneration (other than salary or wages and other than remuneration that relates to services rendered in the preceding taxation year and that was paid within 60 days after the end of that preceding taxation year) that is directly attributable to the production of property, that relates to services rendered after 1994 and in the taxation year, or that preceding taxation year, to the corporation for the stages of production, from the production commencement time to the end of the post-production stage, and that is paid by it in the taxation year or within 60 days after the end of the taxation year to(i)an individual who is not an employee of the corporation, to the extent that the amount paid(A)is attributable to services personally rendered by the individual for the production of the property, or(B)is attributable to and does not exceed the salary or wages of the individual’s employees for personally rendering services for the production of the property,(ii)another taxable Canadian corporation, to the extent that the amount paid is attributable to and does not exceed the salary or wages of the other corporation’s employees for personally rendering services for the production of the property,(iii)another taxable Canadian corporation all the issued and outstanding shares of the capital stock of which (except directors’ qualifying shares) belong to an individual and the activities of which consist principally of the provision of the individual’s services, to the extent that the amount paid is attributable to services rendered personally by the individual for the production of the property, or(iv)a partnership that is carrying on business in Canada, to the extent that the amount paid(A)is attributable to services personally rendered by an individual who is a member of the partnership for the production of the property, or(B)is attributable to and does not exceed the salary or wages of the partnership’s employees for personally rendering services for the production of the property, and(c)where(i)the corporation is a subsidiary wholly-owned corporation of another taxable Canadian corporation (in this section referred to as the “parent”), and(ii)the corporation and the parent have agreed that this paragraph apply in respect of the production,the reimbursement made by the corporation in the year, or within 60 days after the end of the year, of an expenditure that was incurred by the parent in a particular taxation year of the parent in respect of that production and that would be included in the labour expenditure of the corporation in respect of the property for the particular taxation year because of paragraph (a) or (b) if(iii)the corporation had had such a particular taxation year, and(iv)the expenditure were incurred by the corporation for the same purpose as it was by the parent and were paid at the same time and to the same person or partnership as it was by the parent. (dépense de main-d’oeuvre)
(i)an individual who is not an employee of the corporation, to the extent that the amount paid(A)is attributable to services personally rendered by the individual for the production of the property, or(B)is attributable to and does not exceed the salary or wages of the individual’s employees for personally rendering services for the production of the property,(ii)another taxable Canadian corporation, to the extent that the amount paid is attributable to and does not exceed the salary or wages of the other corporation’s employees for personally rendering services for the production of the property,(iii)another taxable Canadian corporation all the issued and outstanding shares of the capital stock of which (except directors’ qualifying shares) belong to an individual and the activities of which consist principally of the provision of the individual’s services, to the extent that the amount paid is attributable to services rendered personally by the individual for the production of the property, or(iv)a partnership that is carrying on business in Canada, to the extent that the amount paid(A)is attributable to services personally rendered by an individual who is a member of the partnership for the production of the property, or(B)is attributable to and does not exceed the salary or wages of the partnership’s employees for personally rendering services for the production of the property, and
(A)is attributable to services personally rendered by the individual for the production of the property, or(B)is attributable to and does not exceed the salary or wages of the individual’s employees for personally rendering services for the production of the property,
(A)is attributable to services personally rendered by an individual who is a member of the partnership for the production of the property, or(B)is attributable to and does not exceed the salary or wages of the partnership’s employees for personally rendering services for the production of the property, and
(i)the corporation is a subsidiary wholly-owned corporation of another taxable Canadian corporation (in this section referred to as the “parent”), and(ii)the corporation and the parent have agreed that this paragraph apply in respect of the production,
(iii)the corporation had had such a particular taxation year, and(iv)the expenditure were incurred by the corporation for the same purpose as it was by the parent and were paid at the same time and to the same person or partnership as it was by the parent. (dépense de main-d’oeuvre)
(a)the time at which principal photography of the production begins, and(b)the latest of(i)the time at which a qualified corporation that has an interest in, or for civil law a right in, the production, or the parent of the corporation, first makes an expenditure for salary or wages or other remuneration for activities, of scriptwriters, that are directly attributable to the development by the corporation of script material of the production,(ii)the time at which the corporation or the parent of the corporation acquires a property, on which the production is based, that is a published literary work, screenplay, play, personal history or all or part of the script material of the production, and(iii)two years before the date on which principal photography of the production begins. (début de la production)
(i)the time at which a qualified corporation that has an interest in, or for civil law a right in, the production, or the parent of the corporation, first makes an expenditure for salary or wages or other remuneration for activities, of scriptwriters, that are directly attributable to the development by the corporation of script material of the production,(ii)the time at which the corporation or the parent of the corporation acquires a property, on which the production is based, that is a published literary work, screenplay, play, personal history or all or part of the script material of the production, and(iii)two years before the date on which principal photography of the production begins. (début de la production)
(a)the amount, if any, by which(i)the total of(A)the labour expenditure of the corporation for the year in respect of the production, and(B)the amount by which the total of all amounts each of which is the labour expenditure of the corporation for a preceding taxation year in respect of the production exceeds the total of all amounts each of which is a qualified labour expenditure of the corporation in respect of the production for a preceding taxation year before the end of which the principal filming or taping of the production beganexceeds(ii)where the corporation is a parent, the total of all amounts each of which is an amount that is the subject of an agreement in respect of the production referred to in paragraph (c) of the definitionlabour expenditurebetween the corporation and its wholly-owned corporation, and(b)the amount determined by the formulaA - BwhereAis 60% of the amount by which(i)the total of all amounts each of which is an expenditure by the corporation in respect of the production that is included in the cost to, or in the case of depreciable property the capital cost to, the corporation or any other person or partnership of the production at the end of the taxation year,exceeds(ii)the total of all amounts each of which is an amount of assistance in respect of that cost that, at the time of the filing of its return of income for the year, the corporation or any other person or partnership has received, is entitled to receive or can reasonably be expected to receive, that has not been repaid before that time pursuant to a legal obligation to do so (and that does not otherwise reduce that cost), andBis the total of all amounts each of which is the qualified labour expenditure of the corporation in respect of the production for a preceding taxation year before the end of which the principal filming or taping of the production began. (dépense de main-d’oeuvre admissible)
(i)the total of(A)the labour expenditure of the corporation for the year in respect of the production, and(B)the amount by which the total of all amounts each of which is the labour expenditure of the corporation for a preceding taxation year in respect of the production exceeds the total of all amounts each of which is a qualified labour expenditure of the corporation in respect of the production for a preceding taxation year before the end of which the principal filming or taping of the production began
(A)the labour expenditure of the corporation for the year in respect of the production, and(B)the amount by which the total of all amounts each of which is the labour expenditure of the corporation for a preceding taxation year in respect of the production exceeds the total of all amounts each of which is a qualified labour expenditure of the corporation in respect of the production for a preceding taxation year before the end of which the principal filming or taping of the production began
(ii)where the corporation is a parent, the total of all amounts each of which is an amount that is the subject of an agreement in respect of the production referred to in paragraph (c) of the definitionlabour expenditurebetween the corporation and its wholly-owned corporation, and
(i)the total of all amounts each of which is an expenditure by the corporation in respect of the production that is included in the cost to, or in the case of depreciable property the capital cost to, the corporation or any other person or partnership of the production at the end of the taxation year,
(ii)the total of all amounts each of which is an amount of assistance in respect of that cost that, at the time of the filing of its return of income for the year, the corporation or any other person or partnership has received, is entitled to receive or can reasonably be expected to receive, that has not been repaid before that time pursuant to a legal obligation to do so (and that does not otherwise reduce that cost), and
(a)described in section 7;(b)determined by reference to profits or revenues; or(c)paid to a person in respect of services rendered by the person at a time when the person was non-resident, unless the person was at that time a Canadian citizen. (traitement ou salaire)
(a)remuneration does not include remuneration(i)determined by reference to profits or revenues, or(ii)in respect of services rendered by a person at a time when the person was non-resident, unless the person was at that time a Canadian citizen;(b)services referred to in paragraph (b) of that definition that relate to the post-production stage of the production include only the services that are rendered at that stage by a person who performs the duties of animation cameraman, assistant colourist, assistant mixer, assistant sound-effects technician, boom operator, colourist, computer graphics designer, cutter, developing technician, director of post production, dubbing technician, encoding technician, inspection technician — clean up, mixer, optical effects technician, picture editor, printing technician, projectionist, recording technician, senior editor, sound editor, sound-effects technician, special effects editor, subtitle technician, timer, video-film recorder operator, videotape operator or by a person who performs a prescribed duty;(c)that definition does not apply to an amount to which section 37 applies; and(d)an expenditure incurred in respect of a film or video production by a qualified corporation (in this paragraph referred to as the “co-producer”) in respect of goods supplied or services rendered by another qualified corporation to the co-producer in respect of the production is not a labour expenditure to the co-producer or, for the purpose of applying this section to the co-producer, a cost or capital cost of the production.
(i)determined by reference to profits or revenues, or(ii)in respect of services rendered by a person at a time when the person was non-resident, unless the person was at that time a Canadian citizen;
(a)a qualified corporation for a taxation year files with its return of income for the year(i)a Canadian film or video production certificate issued in respect of a Canadian film or video production of the corporation,(ii)a prescribed form containing prescribed information, and(iii)each other document prescribed in respect of the production, and(b)the principal filming or taping of the production began before the end of the year,
(i)a Canadian film or video production certificate issued in respect of a Canadian film or video production of the corporation,(ii)a prescribed form containing prescribed information, and(iii)each other document prescribed in respect of the production, and
(a)the Minister of Canadian Heritage may(i)revoke the certificate, or(ii)if the certificate was issued in respect of productions included in an episodic television series, revoke the certificate in respect of one or more episodes in the series;(b)for greater certainty, for the purposes of this section, the expenditures and cost of production in respect of productions included in an episodic television series that relate to an episode in the series in respect of which a certificate has been revoked are not attributable to a Canadian film or video production; and(c)for the purpose of subparagraph (3)(a)(i), a certificate that has been revoked is deemed never to have been issued.
(i)revoke the certificate, or(ii)if the certificate was issued in respect of productions included in an episodic television series, revoke the certificate in respect of one or more episodes in the series;
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]1996, c. 21, s. 281997, c. 25, s. 341999, c. 22, s. 462001, c. 17, s. 1152014, c. 39, s. 412022, c. 10, s. 13
125.5(1)The definitions in this subsection apply in this section.accredited film or video production certificateaccredited film or video production certificate, in respect of a film or video production, means a certificate issued by the Minister of Canadian Heritage certifying that the production is an accredited production. (certificat de production cinématographique ou magnétoscopique agréée)accredited productionaccredited productionhas the meaning assigned by regulation. (production agréée)assistanceassistancemeans an amount, other than an amount deemed under subsection 125.5(3) to have been paid, that would be included under paragraph 12(1)(x) in computing the income of a taxpayer for any taxation year if that paragraph were read without reference to subparagraphs 12(1)(x)(v) to 12(1)(x)(vii). (montant d’aide)Canadian labour expenditureCanadian labour expenditureof a corporation for a taxation year in respect of an accredited production means, in the case of a corporation that is not an eligible production corporation in respect of the production for the year, nil, and in any other case, subject to subsection 125.5(2), the total of the following amounts in respect of the production to the extent that they are reasonable in the circumstances:(a)the salary or wages directly attributable to the production that are incurred by the corporation after October 1997, and in the year or the preceding taxation year, and that relate to services rendered in Canada for the stages of production of the production, from the final script stage to the end of the post-production stage, and paid by it in the year or within 60 days after the end of the year to employees of the corporation who were resident in Canada at the time the payments were made (other than amounts incurred in that preceding year that were paid within 60 days after the end of that preceding year),(b)that portion of the remuneration (other than salary or wages and other than remuneration that relates to services rendered in the preceding taxation year and that was paid within 60 days after the end of that preceding year) that is directly attributable to the production, that relates to services rendered in Canada after October 1997 and in the year, or that preceding year, to the corporation for the stages of production of the production, from the final script stage to the end of the post-production stage, and that is paid by it in the year or within 60 days after the end of the year to a person or a partnership, that carries on a business in Canada through a permanent establishment (as defined by regulation), and that is(i)an individual resident in Canada at the time the amount is paid and who is not an employee of the corporation, to the extent that the amount paid(A)is attributable to services personally rendered by the individual in Canada in respect of the accredited production, or(B)is attributable to and does not exceed the salary or wages paid by the individual to the individual’s employees at a time when they were resident in Canada for personally rendering services in Canada in respect of the accredited production,(ii)another corporation that is a taxable Canadian corporation, to the extent that the amount paid is attributable to and does not exceed the salary or wages paid to the other corporation’s employees at a time when they were resident in Canada for personally rendering services in Canada in respect of the accredited production,(iii)another corporation that is a taxable Canadian corporation, all the issued and outstanding shares of the capital stock of which (except directors’ qualifying shares) belong to an individual who was resident in Canada and the activities of which consist principally of the provision of the individual’s services, to the extent that the amount paid is attributable to services rendered personally in Canada by the individual in respect of the accredited production, or(iv)a partnership, to the extent that the amount paid(A)is attributable to services personally rendered in respect of the accredited production by an individual who is resident in Canada and who is a member of the partnership, or(B)is attributable to and does not exceed the salary or wages paid by the partnership to its employees at a time when they were resident in Canada for personally rendering services in Canada in respect of the accredited production, and(c)where(i)the corporation is a subsidiary wholly-owned corporation of another corporation that is a taxable Canadian corporation (in this section referred to as the “parent”), and(ii)the corporation and the parent have filed with the Minister an agreement that this paragraph apply in respect of the production,the reimbursement made by the corporation in the year, or within 60 days after the end of the year, of an expenditure that was incurred by the parent in a particular taxation year of the parent in respect of the production and that would be included in the Canadian labour expenditure of the corporation in respect of the production for the particular taxation year because of paragraph (a) or (b) if(iii)the corporation had had such a particular taxation year, and(iv)the expenditure were incurred by the corporation for the same purpose as it was incurred by the parent and were paid at the same time and to the same person or partnership as it was paid by the parent. (dépense de main-d’oeuvre au Canada)eligible production corporationeligible production corporation, in respect of an accredited production for a taxation year, means a corporation, the activities of which in the year in Canada are primarily the carrying on through a permanent establishment (as defined by regulation) in Canada of a film or video production business or a film or video production services business and that(a)owns the copyright in the accredited production throughout the period during which the production is produced in Canada, or(b)has contracted directly with the owner of the copyright in the accredited production to provide production services in respect of the production, where the owner of the copyright is not an eligible production corporation in respect of the production,except a corporation that is, at any time in the year,(c)a person all or part of whose taxable income is exempt from tax under this Part,(d)controlled directly or indirectly in any manner whatever by one or more persons all or part of whose taxable income is exempt from tax under this Part, or(e)prescribed to be a labour-sponsored venture capital corporation for the purpose of section 127.4. (société de production admissible)qualified Canadian labour expenditurequalified Canadian labour expenditureof an eligible production corporation for a taxation year in respect of an accredited production means the amount, if any, by which(a)the total of all amounts each of which is the corporation’s Canadian labour expenditure for the year or a preceding taxation yearexceeds the aggregate of(b)the total of all amounts, each of which is an amount of assistance that can reasonably be considered to be in respect of amounts included in the total determined under paragraph (a) in respect of the corporation for the year that, at the time of filing its return of income for the year, the corporation or any other person or partnership has received, is entitled to receive or can reasonably be expected to receive, that has not been repaid before that time pursuant to a legal obligation to do so (and that does not otherwise reduce that expenditure),(c)the total of all amounts, each of which is the qualified Canadian labour expenditure of the corporation in respect of the accredited production for a preceding taxation year before the end of which the principal filming or taping of the production began, and(d)where the corporation is a parent, the total of all amounts each of which is included in the total determined under paragraph (a) in respect of the corporation for the year and is the subject of an agreement in respect of the accredited production referred to in paragraph (c) of the definitionCanadian labour expenditurebetween the corporation and its subsidiary wholly-owned corporation. (dépense de main-d’oeuvre admissible au Canada)salary or wagessalary or wagesdoes not include an amount described in section 7 or an amount determined by reference to profits or revenues. (traitement ou salaire)Marginal note:Rules governing Canadian labour expenditure of a corporation(2)For the purpose of the definitionCanadian labour expenditurein subsection 125.5(1),(a)remuneration does not include remuneration determined by reference to profits or revenues;(b)services referred to in paragraph (b) of that definition that relate to the post-production stage of the accredited production include only the services that are rendered at that stage by a person who performs the duties of animation cameraman, assistant colourist, assistant mixer, assistant sound-effects technician, boom operator, colourist, computer graphics designer, cutter, developing technician, director of post production, dubbing technician, encoding technician, inspection technician — clean up, mixer, optical effects technician, picture editor, printing technician, projectionist, recording technician, senior editor, sound editor, sound-effects technician, special effects editor, subtitle technician, timer, video-film recorder operator, videotape operator or by a person who performs a prescribed duty;(c)that definition does not apply to an amount to which section 37 applies; and(d)for greater certainty, that definition does not apply to an amount that is not a production cost including an amount in respect of advertising, marketing, promotion, market research or an amount related in any way to another film or video production.Marginal note:Tax credit(3)An eligible production corporation in respect of an accredited production for a taxation year is deemed to have paid on its balance-due day for the year an amount on account of its tax payable under this Part for the year equal to 16% of its qualified Canadian labour expenditure for the year in respect of the production, if(a)the corporation files with its return of income for the year(i)a prescribed form containing prescribed information in respect of the production,(ii)an accredited film or video production certificate in respect of the production, and(iii)each other document prescribed in respect of the production; and(b)the principal filming or taping of the production began before the end of the year.Marginal note:Canadian film or video production(4)Subsection 125.5(3) does not apply in respect of a production in respect of which an amount is deemed to have been paid under subsection 125.4(3).Marginal note:When assistance received(5)For the purposes of this Act other than this section, and for greater certainty, the amount that a corporation is deemed under subsection 125.5(3) to have paid for a taxation year is assistance received by the corporation from a government immediately before the end of the year.Marginal note:Revocation of certificate(6)An accredited film or video production certificate in respect of an accredited production may be revoked by the Minister of Canadian Heritage where(a)an omission or incorrect statement was made for the purpose of obtaining the certificate, or(b)the production is not an accredited production,and, for the purpose of subparagraph 125.5(3)(a)(ii), a certificate that has been revoked is deemed never to have been issued.
(a)the salary or wages directly attributable to the production that are incurred by the corporation after October 1997, and in the year or the preceding taxation year, and that relate to services rendered in Canada for the stages of production of the production, from the final script stage to the end of the post-production stage, and paid by it in the year or within 60 days after the end of the year to employees of the corporation who were resident in Canada at the time the payments were made (other than amounts incurred in that preceding year that were paid within 60 days after the end of that preceding year),(b)that portion of the remuneration (other than salary or wages and other than remuneration that relates to services rendered in the preceding taxation year and that was paid within 60 days after the end of that preceding year) that is directly attributable to the production, that relates to services rendered in Canada after October 1997 and in the year, or that preceding year, to the corporation for the stages of production of the production, from the final script stage to the end of the post-production stage, and that is paid by it in the year or within 60 days after the end of the year to a person or a partnership, that carries on a business in Canada through a permanent establishment (as defined by regulation), and that is(i)an individual resident in Canada at the time the amount is paid and who is not an employee of the corporation, to the extent that the amount paid(A)is attributable to services personally rendered by the individual in Canada in respect of the accredited production, or(B)is attributable to and does not exceed the salary or wages paid by the individual to the individual’s employees at a time when they were resident in Canada for personally rendering services in Canada in respect of the accredited production,(ii)another corporation that is a taxable Canadian corporation, to the extent that the amount paid is attributable to and does not exceed the salary or wages paid to the other corporation’s employees at a time when they were resident in Canada for personally rendering services in Canada in respect of the accredited production,(iii)another corporation that is a taxable Canadian corporation, all the issued and outstanding shares of the capital stock of which (except directors’ qualifying shares) belong to an individual who was resident in Canada and the activities of which consist principally of the provision of the individual’s services, to the extent that the amount paid is attributable to services rendered personally in Canada by the individual in respect of the accredited production, or(iv)a partnership, to the extent that the amount paid(A)is attributable to services personally rendered in respect of the accredited production by an individual who is resident in Canada and who is a member of the partnership, or(B)is attributable to and does not exceed the salary or wages paid by the partnership to its employees at a time when they were resident in Canada for personally rendering services in Canada in respect of the accredited production, and(c)where(i)the corporation is a subsidiary wholly-owned corporation of another corporation that is a taxable Canadian corporation (in this section referred to as the “parent”), and(ii)the corporation and the parent have filed with the Minister an agreement that this paragraph apply in respect of the production,the reimbursement made by the corporation in the year, or within 60 days after the end of the year, of an expenditure that was incurred by the parent in a particular taxation year of the parent in respect of the production and that would be included in the Canadian labour expenditure of the corporation in respect of the production for the particular taxation year because of paragraph (a) or (b) if(iii)the corporation had had such a particular taxation year, and(iv)the expenditure were incurred by the corporation for the same purpose as it was incurred by the parent and were paid at the same time and to the same person or partnership as it was paid by the parent. (dépense de main-d’oeuvre au Canada)
(i)an individual resident in Canada at the time the amount is paid and who is not an employee of the corporation, to the extent that the amount paid(A)is attributable to services personally rendered by the individual in Canada in respect of the accredited production, or(B)is attributable to and does not exceed the salary or wages paid by the individual to the individual’s employees at a time when they were resident in Canada for personally rendering services in Canada in respect of the accredited production,(ii)another corporation that is a taxable Canadian corporation, to the extent that the amount paid is attributable to and does not exceed the salary or wages paid to the other corporation’s employees at a time when they were resident in Canada for personally rendering services in Canada in respect of the accredited production,(iii)another corporation that is a taxable Canadian corporation, all the issued and outstanding shares of the capital stock of which (except directors’ qualifying shares) belong to an individual who was resident in Canada and the activities of which consist principally of the provision of the individual’s services, to the extent that the amount paid is attributable to services rendered personally in Canada by the individual in respect of the accredited production, or(iv)a partnership, to the extent that the amount paid(A)is attributable to services personally rendered in respect of the accredited production by an individual who is resident in Canada and who is a member of the partnership, or(B)is attributable to and does not exceed the salary or wages paid by the partnership to its employees at a time when they were resident in Canada for personally rendering services in Canada in respect of the accredited production, and
(A)is attributable to services personally rendered by the individual in Canada in respect of the accredited production, or(B)is attributable to and does not exceed the salary or wages paid by the individual to the individual’s employees at a time when they were resident in Canada for personally rendering services in Canada in respect of the accredited production,
(A)is attributable to services personally rendered in respect of the accredited production by an individual who is resident in Canada and who is a member of the partnership, or(B)is attributable to and does not exceed the salary or wages paid by the partnership to its employees at a time when they were resident in Canada for personally rendering services in Canada in respect of the accredited production, and
(i)the corporation is a subsidiary wholly-owned corporation of another corporation that is a taxable Canadian corporation (in this section referred to as the “parent”), and(ii)the corporation and the parent have filed with the Minister an agreement that this paragraph apply in respect of the production,
(iii)the corporation had had such a particular taxation year, and(iv)the expenditure were incurred by the corporation for the same purpose as it was incurred by the parent and were paid at the same time and to the same person or partnership as it was paid by the parent. (dépense de main-d’oeuvre au Canada)
(a)owns the copyright in the accredited production throughout the period during which the production is produced in Canada, or(b)has contracted directly with the owner of the copyright in the accredited production to provide production services in respect of the production, where the owner of the copyright is not an eligible production corporation in respect of the production,except a corporation that is, at any time in the year,(c)a person all or part of whose taxable income is exempt from tax under this Part,(d)controlled directly or indirectly in any manner whatever by one or more persons all or part of whose taxable income is exempt from tax under this Part, or(e)prescribed to be a labour-sponsored venture capital corporation for the purpose of section 127.4. (société de production admissible)
(a)the total of all amounts each of which is the corporation’s Canadian labour expenditure for the year or a preceding taxation year
(b)the total of all amounts, each of which is an amount of assistance that can reasonably be considered to be in respect of amounts included in the total determined under paragraph (a) in respect of the corporation for the year that, at the time of filing its return of income for the year, the corporation or any other person or partnership has received, is entitled to receive or can reasonably be expected to receive, that has not been repaid before that time pursuant to a legal obligation to do so (and that does not otherwise reduce that expenditure),(c)the total of all amounts, each of which is the qualified Canadian labour expenditure of the corporation in respect of the accredited production for a preceding taxation year before the end of which the principal filming or taping of the production began, and(d)where the corporation is a parent, the total of all amounts each of which is included in the total determined under paragraph (a) in respect of the corporation for the year and is the subject of an agreement in respect of the accredited production referred to in paragraph (c) of the definitionCanadian labour expenditurebetween the corporation and its subsidiary wholly-owned corporation. (dépense de main-d’oeuvre admissible au Canada)
(a)remuneration does not include remuneration determined by reference to profits or revenues;(b)services referred to in paragraph (b) of that definition that relate to the post-production stage of the accredited production include only the services that are rendered at that stage by a person who performs the duties of animation cameraman, assistant colourist, assistant mixer, assistant sound-effects technician, boom operator, colourist, computer graphics designer, cutter, developing technician, director of post production, dubbing technician, encoding technician, inspection technician — clean up, mixer, optical effects technician, picture editor, printing technician, projectionist, recording technician, senior editor, sound editor, sound-effects technician, special effects editor, subtitle technician, timer, video-film recorder operator, videotape operator or by a person who performs a prescribed duty;(c)that definition does not apply to an amount to which section 37 applies; and(d)for greater certainty, that definition does not apply to an amount that is not a production cost including an amount in respect of advertising, marketing, promotion, market research or an amount related in any way to another film or video production.
(a)the corporation files with its return of income for the year(i)a prescribed form containing prescribed information in respect of the production,(ii)an accredited film or video production certificate in respect of the production, and(iii)each other document prescribed in respect of the production; and(b)the principal filming or taping of the production began before the end of the year.
(i)a prescribed form containing prescribed information in respect of the production,(ii)an accredited film or video production certificate in respect of the production, and(iii)each other document prescribed in respect of the production; and
(a)an omission or incorrect statement was made for the purpose of obtaining the certificate, or(b)the production is not an accredited production,
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]1998, c. 19, s. 145.12001, c. 17, s. 1162003, c. 15, s. 80
125.6(1)The following definitions apply in this section.assistanceassistancemeans an amount, other than an amount received from the Aid to Publishers component of the Canada Periodical Fund or an amount deemed under subsection (2) to have been paid, that would be included under paragraph 12(1)(x) in computing the income of a taxpayer for any taxation year if that paragraph were read without reference to(a)subparagraphs 12(1)(x)(v) to (viii), if the amount were received(i)from a person or partnership described in subparagraph 12(1)(x)(ii), or(ii)in circumstances where clause 12(1)(x)(i)(C) applies; and(b)subparagraphs 12(1)(x)(v) to (vii), in any other case. (montant d’aide)eligible newsroom employeeeligible newsroom employee, in respect of a qualifying journalism organization in a taxation year, means an individual who(a)is employed by the organization in the taxation year;(b)works, on average, a minimum of 26 hours per week throughout the portion of the taxation year in which the individual is employed by the organization;(c)at any time in the taxation year, has been, or is reasonably expected to be, employed by the organization for a minimum period of 40 consecutive weeks that includes that time;(d)spends at least 75% of their time engaged in the production of original written news content, including by researching, collecting information, verifying facts, photographing, writing, editing, designing and otherwise preparing content; and(e)meets any prescribed conditions. (employé de salle de presse admissible)qualifying journalism organizationqualifying journalism organization, at any time, means a qualified Canadian journalism organization that meets the following conditions:(a)it does not hold alicence, as defined in subsection 2(1) of theBroadcasting Act; and(b)if it is a corporation having share capital, it meets the conditions in subparagraph (e)(iii) of the definitionCanadian newspaperin subsection 19(5). (organisation journalistique admissible)(c)[Repealed, 2021, c. 23, s. 23](d)[Repealed, 2021, c. 23, s. 23]qualifying labour expenditurequalifying labour expenditure, of a taxpayer for a taxation year in respect of an eligible newsroom employee, means the lesser of(a)the amount determined by the formula$55,000 × A/365whereAis the lesser of 365 and the number of days in the taxation year in which the taxpayer is a qualifying journalism organization, and(b)the amount determined by the formulaA − BwhereAis the salary or wages payable by the taxpayer to the eligible newsroom employee in respect of the portion of the taxation year throughout which the taxpayer is a qualifying journalism organization, andBis the total of all amounts each of which is an amount of assistance that(i)the taxpayer has received, is entitled to receive or can reasonably be expected to receive, in respect of amounts described in A, and(ii)has not been repaid before the end of the year pursuant to a legal obligation to do so. (dépense de main-d’oeuvre admissible)Marginal note:Tax credit(2)A taxpayer (other than a partnership) that is a qualifying journalism organization at any time in a taxation year and that files a prescribed form containing prescribed information with its return of income for the year is deemed to have, on its balance-due day for the year, paid on account of its tax payable under this Part for the year an amount determined by the formula0.25(A) − BwhereAis the total of all amounts each of which is a qualifying labour expenditure of the qualifying journalism organization for the year in respect of an eligible newsroom employee; andBis the amount received by the taxpayer from the Aid to Publishers component of the Canada Periodical Fund in the year.Marginal note:Partnership — tax credit(2.1)If a taxpayer (other than a partnership) is a member of a partnership (other than a specified member of the partnership) at the end of a fiscal period of the partnership that ends in a taxation year of the taxpayer, the partnership is a qualifying journalism organization at any time in that fiscal period and the partnership files an information return in prescribed form containing prescribed information for that fiscal period, then the taxpayer is deemed to have, on the taxpayer’s balance-due day for the taxation year, paid on account of the taxpayer’s tax payable under this Part for the taxation year an amount determined by the formula(0.25A – B)C/DwhereAis the total of all amounts each of which is a qualifying labour expenditure of the qualifying journalism organization for the fiscal period in respect of an eligible newsroom employee;Bis the amount received by the qualifying journalism organization from the Aid to Publishers component of the Canada Periodical Fund in the fiscal period;Cis the specified proportion of the taxpayer for the fiscal period; andDis the total of all specified proportions of members of the partnership for the fiscal period, other than members that are partnerships or specified members of the partnership.Marginal note:Partnership — application rule(2.2)In this section, a taxpayer includes a partnership.Marginal note:When assistance received(3)For the purposes of this Act other than this section, and for greater certainty, the amount that a taxpayer is deemed under subsection (2) or (2.1) to have paid for a taxation year is assistance received by the taxpayer from a government immediately before the end of the year.
(a)subparagraphs 12(1)(x)(v) to (viii), if the amount were received(i)from a person or partnership described in subparagraph 12(1)(x)(ii), or(ii)in circumstances where clause 12(1)(x)(i)(C) applies; and(b)subparagraphs 12(1)(x)(v) to (vii), in any other case. (montant d’aide)
(i)from a person or partnership described in subparagraph 12(1)(x)(ii), or(ii)in circumstances where clause 12(1)(x)(i)(C) applies; and
(a)is employed by the organization in the taxation year;(b)works, on average, a minimum of 26 hours per week throughout the portion of the taxation year in which the individual is employed by the organization;(c)at any time in the taxation year, has been, or is reasonably expected to be, employed by the organization for a minimum period of 40 consecutive weeks that includes that time;(d)spends at least 75% of their time engaged in the production of original written news content, including by researching, collecting information, verifying facts, photographing, writing, editing, designing and otherwise preparing content; and(e)meets any prescribed conditions. (employé de salle de presse admissible)
(a)it does not hold alicence, as defined in subsection 2(1) of theBroadcasting Act; and(b)if it is a corporation having share capital, it meets the conditions in subparagraph (e)(iii) of the definitionCanadian newspaperin subsection 19(5). (organisation journalistique admissible)(c)[Repealed, 2021, c. 23, s. 23](d)[Repealed, 2021, c. 23, s. 23]
(a)the amount determined by the formula$55,000 × A/365whereAis the lesser of 365 and the number of days in the taxation year in which the taxpayer is a qualifying journalism organization, and(b)the amount determined by the formulaA − BwhereAis the salary or wages payable by the taxpayer to the eligible newsroom employee in respect of the portion of the taxation year throughout which the taxpayer is a qualifying journalism organization, andBis the total of all amounts each of which is an amount of assistance that(i)the taxpayer has received, is entitled to receive or can reasonably be expected to receive, in respect of amounts described in A, and(ii)has not been repaid before the end of the year pursuant to a legal obligation to do so. (dépense de main-d’oeuvre admissible)
(i)the taxpayer has received, is entitled to receive or can reasonably be expected to receive, in respect of amounts described in A, and(ii)has not been repaid before the end of the year pursuant to a legal obligation to do so. (dépense de main-d’oeuvre admissible)
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]2019, c. 29, s. 232021, c. 23, s. 23
125.7(1)The following definitions apply in this section and in subsections 163(2.901) and (2.902).baseline remunerationbaseline remuneration, in respect of an eligible employee of an eligible entity, means the average weekly eligible remuneration, excluding any period of seven or more consecutive days for which the employee was not remunerated, paid to the eligible employee by the eligible entity during the period that(a)begins on January 1, 2020 and ends on March 15, 2020; or(b)if the eligible entity elects,(i)begins on March 1, 2019 and ends on May 31, 2019, in respect of any of the first qualifying period to the third qualifying period,(ii)begins on March 1, 2019 and ends on June 30, 2019, in respect of the fourth qualifying period, unless the eligible entity elects to use the period that begins on March 1, 2019 and ends on May 31, 2019 for that qualifying period,(iii)begins on July 1, 2019 and ends on December 31, 2019, in respect of any of the fifth qualifying period to the thirteenth qualifying period,(iii.1)begins on March 1, 2019 and ends on June 30, 2019, in respect of any of the fourteenth qualifying period to the seventeenth qualifying period, unless the eligible entity elects to use the period that begins on July 1, 2019 and ends on December 31, 2019 for that qualifying period,(iii.2)begins on July 1, 2019 and ends on December 31, 2019, in respect of the eighteenth qualifying period and any subsequent qualifying period, or(iv)if the eligible employee was on leave for any reason mentioned in subsection 12(3) of theEmployment Insurance Actor section 2 of theAct respecting parental insurance, CQLR, c