Income Tax Regulations — 1106
1106 (1) The following definitions apply in this Division and in paragraph (x) of Class 10 in Schedule II. application for a certificate of completion , in respect of a film or video production, means an application by a prescribed taxable Canadian corporation in respect of the production, filed with the Minister of Canadian Heritage before the day (in this Division referred to as “the production’s application deadline”) that is the later of (a) the day that is 24 months after the end of the corporation’s taxation year in which the production’s principal photography began, or (b) the day that is 18 months after the day referred to in paragraph (a), if the corporation has filed, with the Canada Revenue Agency, and provided to the Minister of Canadian Heritage a copy of, a waiver described in subparagraph 152(4)(a)(ii) of the Act, within the normal reassessment period for the corporation in respect of the first and second taxation years ending after the production’s principal photography began. ( demande de certificat d’achèvement ) Canadian means a person that is (a) an individual who is (i) a citizen, as defined in subsection 2(1) of the Citizenship Act , of Canada, or (ii) a permanent resident, as defined in subsection 2(1) of the Immigration and Refugee Protection Act , or (b) a corporation that is a Canadian-controlled entity, as determined under sections 26 to 28 of the Investment Canada Act . ( Canadien ) Canadian government film agency means a federal or provincial government agency whose mandate is related to the provision of assistance to film productions in Canada. ( agence cinématographique d’État ) certificate of completion , in respect of a film or video production of a corporation, means a certificate certifying that the production has been completed, issued by the Minister of Canadian Heritage before the day (in this Division referred to as “the production’s certification deadline”) that is six months after the production’s application deadline. ( certificat d’achèvement ) copyright owner , of a film or video production, at any time means (a) the maker, as defined in section 2 of the Copyright Act , who at that time owns copyright, in relation to the production, within the meaning of section 3 of that Act; or (b) a person to whom that copyright has been assigned, under an assignment described in section 13 of the Copyright Act , either wholly or partially, by the maker or by another owner to whom this paragraph applied before the assignment. ( titulaire du droit d’auteur ) excluded production means a film or video production, of a particular corporation that is a prescribed taxable Canadian corporation, (a) in respect of which (i) the particular corporation has not filed an application for a certificate of completion before the production’s application deadline, (ii) a certificate of completion has not been issued before the production’s certification deadline, (iii) if the production is not a treaty co-production, a person (other than the particular corporation or a prescribed person) (A) is a copyright owner of the production for any commercial exploitation purposes at any time during the 25-year period that begins at the earliest time after the production was completed that it is commercially exploitable, or (B) controls the initial licensing of commercial exploitation, (iv) there is not an agreement in writing, for consideration at fair market value, to have the production shown in Canada within the 2-year period that begins at the earliest time after the production was completed that it is commercially exploitable, (A) with a corporation that is a Canadian and is a distributor of film or video productions, or (B) with a corporation that holds a broadcasting license issued by the Canadian Radio-television and Telecommunications Commission for television markets, or (v) distribution is made in Canada within the 2-year period that begins at the earliest time after the production was completed that it is commerc