Income Tax Regulations — 1106
ndividuals that would be described in paragraph (5)(c) if they were Canadians) was incurred in respect of services provided in Canada. (5) For the purposes of this Division, the Minister of Canadian Heritage shall allot, in respect of a film or video production (a) that is not an animation production, in respect of each of the following persons if that person is an individual who is a Canadian, (i) for the director, two points, (ii) for the screenwriter, two points, (iii) for the lead performer for whose services the highest remuneration was payable, one point, (iv) for the lead performer for whose services the second highest remuneration was payable, one point, (v) for the art director, one point, (vi) for the director of photography, one point, (vii) for the music composer, one point, and (viii) for the picture editor, one point; (b) that is an animation production, in respect of each of the following persons if that person is an individual who is a Canadian, (i) for the director, one point, (ii) for the lead voice for which the highest or second highest remuneration was payable, one point, (iii) for the design supervisor, one point, (iv) for the camera operator where the camera operation is done in Canada, one point, (v) for the music composer, one point, and (vi) for the picture editor, one point; (c) that is an animation production, one point if both the principal screenwriter and the storyboard supervisor are individuals who are Canadians; and (d) that is an animation production, in respect of each of the following places if that place is in Canada, (i) for the place where the layout and background work is done, one point, (ii) for the place where the key animation is done, one point, and (iii) for the place where the assistant animation and in-betweening is done, one point. (6) A production (other than a production that is an animation production or a treaty co-production) is a Canadian film or video production only if there is allotted in respect of the production two points under subparagraph (5)(a)(i) or (ii) and one point under subparagraph (5)(a)(iii) or (iv). (7) An animation production (other than a production that is a treaty co-production) is a Canadian film or video production only if there is allotted, in respect of the production, (a) one point under subparagraph (5)(b)(i) or paragraph (5)(c); (b) one point under subparagraph (5)(b)(ii); and (c) one point under subparagraph (5)(d)(ii). Lead performer/screenwriter (8) For the purposes of this Division, (a) a lead performer in respect of a production is an actor or actress who has a leading role in the production having regard to the performer’s remuneration, billing and time on screen; (b) a lead voice in respect of an animation production is the voice of the individual who has a leading role in the production having regard to the length of time that the individual’s voice is heard in the production and the individual’s remuneration; and (c) where a person who is not a Canadian participates in the writing and preparation of the screenplay for a production, the screenwriter is not a Canadian unless the principal screenwriter is an individual who is otherwise a Canadian, the screenplay for the production is based upon a work authored by a Canadian, and the work is published in Canada. Documentary Production (9) A documentary production that is not an excluded production, and that is allotted less than six points because one or more of the positions referred to in paragraph (5)(a) is unoccupied, is a Canadian film or video production if all of the positions described in that paragraph that are occupied in respect of the production are occupied by individuals who are Canadians. Prescribed Person (10) For the purpose of section 125.4 of the Act and this Division, prescribed person means any of the following: (a) a corporation that holds a television, specialty or pay-television broadcasting licence issued by the Canadian Radio-television and Telecommunications Com