Income Tax Regulations — 1106
ecommunications 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 commercially exploitable by a person that is not a Canadian, or (b) that is (i) news, current events or public affairs programming, or a programme that includes weather or market reports, (ii) [Repealed, SOR/2016-262, s. 1] (iii) a production in respect of a game, questionnaire or contest (other than a production directed primarily at minors), (iv) a sports event or activity, (v) a gala presentation or an awards show, (vi) a production that solicits funds, (vii) reality television, (viii) pornography, (ix) advertising, (x) a production produced primarily for industrial, corporate or institutional purposes, or (xi) a production, other than a documentary, all or substantially all of which consists of stock footage. ( production exclue ) producer means a producer of a film or video production, except that it does not include a person unless the person is the individual who (a) controls and is the central decision maker in respect of the production; (b) is directly responsible for the acquisition of the production story or screenplay and the development, creative and financial control and exploitation of the production; and (c) is identified in the production as being the producer of the production. ( producteur ) remuneration means remuneration other than an amount determined by reference to profits or revenues. ( rémunération ) twinning arrangement means the pairing of two distinct film or video productions, one of which is a Canadian film or video production and the other of which is a foreign film or video production. ( convention de jumelage ) COVID-19 — Application for a Certificate of Completion (1.1) In respect of applications filed with the Minister of Canadian Heritage in respect of film or video productions for which the labour expenditure of the corporation in respect of the production for the taxation years ending in 2020 or 2021 was greater than nil, the definition application for a certificate of completion in subsection (1) is to be read as follows: 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, (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, or (c) the day that is 12 months after the day referred to in paragraph (b), 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, second and third taxation years ending after the production’s principal photography began. ( demande de certificat d’achèvement ) COVID-19 — Excluded Production (1.2) The reference to “2-year period” in subparagraph (a)(iv) of the definition excluded production in subsection (1) is to be read as a reference to “three-year period” in respect of film or video productions for which the labour expenditure of the corporation in respect of the production for the taxation years ending in 2020 or 2021 was greater than nil. Prescribed Taxable Canadian Corporation (2) For