Income Tax Act — I-3.3 125.4
Definitions 125.4 (1) The definitions in this subsection apply in this section. assistance means an amount, other than a prescribed amount or an amount deemed under subsection (3) to have been paid, that would be included under paragraph 12(1)(x) in computing a taxpayer’s income 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 ) Canadian film or video production has the meaning assigned by regulation. ( production cinématographique ou magnétoscopique canadienne ) Canadian film or video production certificate means a certificate issued in respect of a production by the Minister of Canadian Heritage certifying that the production is a Canadian film or video production in respect of which that Minister is satisfied that, except where the production is a treaty co-production (as defined in subsection 1106(3) of the Income Tax Regulations ), an acceptable share of revenues from the exploitation of the production in non-Canadian markets is, under the terms of any agreement, retained by (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 ( certificat de production cinématographique ou magnétoscopique canadienne ) investor [Repealed, 2014, c. 39, s. 41] labour expenditure , of a corporation for a taxation year in respect of a Canadian film or video production, means, in the case of a corporation that is not a qualified corporation for the taxation year, nil, and in the case of a corporation that is a qualified corporation for the taxation year, subject to subsection (2), the total of the following amounts to the extent that they are reasonable in the circumstances and 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: (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 th