Income Tax Regulations — 1104
lude (a) farming or fishing; (b) logging; (c) construction; (d) operating an oil or gas well or extracting petroleum or natural gas from a natural accumulation thereof; (e) extracting minerals from a mineral resource; (f) processing of (i) ore, other than iron ore or tar sands ore, from a mineral resource to any stage that is not beyond the prime metal stage or its equivalent, (ii) iron ore from a mineral resource to any stage that is not beyond the pellet stage or its equivalent, or (iii) tar sands ore from a mineral resource to any stage that is not beyond the crude oil stage or its equivalent; (g) producing industrial minerals; (h) producing or processing electrical energy or steam, for sale; (i) processing natural gas as part of the business of selling or distributing gas in the course of operating a public utility; (j) processing heavy crude oil recovered from a natural reservoir in Canada to a stage that is not beyond the crude oil stage or its equivalent; or (k) Canadian field processing. Certified Films and Video Tapes (10) For the purposes of subsection 1100(21) and the definitions certified feature film and certified production and in subsection (2), (a) Canadian means an individual who was, at all relevant times, (i) a Canadian citizen as defined in the Citizenship Act , or (ii) a permanent resident within the meaning of the Immigration Act, 1976 ; (b) a motion picture film or video tape that has been certified by (i) the Secretary of State, or (ii) the Minister of Communications as a certified feature film or certified production, as the case may be, may have its certification revoked by the Minister of Communications where an incorrect statement was made in the furnishing of information for the purpose of obtaining that certification and a certification that has been so revoked is void from the time of its issue; (c) remuneration does not include an amount determined by reference to the amount of income from a motion picture film or video tape; (c.1) revenue guarantee means a contract or other arrangement under the terms of which a taxpayer has a right to receive a minimum rental revenue or other fixed revenue in respect of a right to the use, in any manner whatever, of a certified feature film or certified production; (c.2) a screenwriter shall be deemed to be an individual who is a Canadian where (i) each individual involved in the preparation of the screenplay is a Canadian, or (ii) the principal screenwriter is an individual who is a Canadian and (A) the screenplay for the motion picture film or video tape is based upon a work authored by a Canadian, (B) copyright in the work subsists in Canada, and (C) the work is published in Canada; (d) unit of production means a measure used by the Minister of Communications in determining the weight to be given for each individual Canadian referred to in subparagraph (b)(ii) of the definition certified production in subsection (2) who provides services in respect of a motion picture film or video tape; and (e) where each individual who performed a service in respect of a motion picture film or video tape as the (i) director, (ii) screenwriter, (iii) actor or actress in respect of whose services for the film or tape the highest remuneration was paid or payable, (iv) actor or actress in respect of whose services for the film or tape the second highest remuneration was paid or payable, (v) art director, (vi) director of photoghraphy, (vii) music composer, or (viii) picture editor was a Canadian, the Minister of Communications shall be deemed to have allotted six units of production in respect of the film or tape for the purposes of the definition certified production in subsection (2). Certified Class 34 Properties (11) For the purposes of paragraph (h) of Class 34 in Schedule II, a certificate issued under (a) subparagraph (d)(i) of that class may be revoked by the Minister of Industry, Trade and Commerce, or (b) subparagraph (d)(ii) or paragraph (g) of that class, as the c