Income Tax Act — I-3.3 125.5
 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 definition Canadian labour expenditure between the corporation and its subsidiary wholly-owned corporation. ( dépense de main-d’oeuvre admissible au Canada ) salary or wages does not include an amount described in section 7 or an amount determined by reference to profits or revenues. ( traitement ou salaire ) Rules governing Canadian labour expenditure of a corporation (2) For the purpose of the definition Canadian labour expenditure in 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. 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. 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). 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. 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. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] 1998, c. 19, s. 145.1; 2001, c. 17, s. 116; 2003, c. 15, s. 80