3. (1) A film or television production made by a qualifying production company is an eligible Ontario production for the purposes of section 43.5 of the Act if the following conditions are satisfied: 1. The production is not an excluded production. 2. If a certificate was previously issued in respect of the production under subsection 43.5 (9) of the Act, the certificate has not been revoked without another certificate having been issued in replacement. 3. Except as provided in subsection (2) in respect of eligible television series productions, principal photography for the production did not commence before May 8, 1996. 4. If the production is for television broadcast and is not directed primarily to children, the production or, if the production consists of two or more episodes, each episode in the production is suitable for initial broadcast in a standard television time slot of at least 30 minutes. 5. The production, or an interest in a person or partnership that has, directly or indirectly, an interest in the production, is not a tax shelter investment for the purposes of section 143.2 of the Federal Act. 6. If the production is not an interprovincial co-production or a treaty co-production, the following additional conditions are satisfied: i. The Ontario Media Development Corporation, or another person designated by the Minister of Culture, has allotted (under the rules in subsection 1106 (4) of the Federal Regulations) not less than the following number of points to the production: A. In the case of a production that is not a television series production, eight points if principal photography for the production commences before May 5, 1999 and six points if principal photography commences after May 4, 1999. B. In the case of a television series production, eight points for each episode for which principal photography commences before May 5, 1999 and six points for each episode for which principal photography commences after May 4, 1999. ii. The producer is at all times during production an individual who, by reason of being an individual described in clause 2 (a) of the Income Tax Act, is subject to tax under section 2 of that Act for the two years immediately preceding the production year in which principal photography for the production commenced. iii. Not less than 75 per cent of all amounts in respect of the cost of producing the production, other than costs determined by reference to the amount of income from the production, are payable to Ontario-based individuals or corporations in respect of goods or services provided by the Ontario-based individuals or corporations in the course of carrying on business at a permanent establishment in Ontario. iv. In the case of a production that is not a documentary, A. photography or key animation was done in Ontario during at least 85 per cent of the total number of days during which photography or key animation was done for the production, and B. at least 95 per cent of the cost of post-production work for the production was for post-production work carried out in Ontario. v. In the case of a production that is a documentary, at least 95 per cent of the cost of post-production work for the production was for post-production work carried out in Ontario. 7. If the production is an interprovincial co-production, the following additional conditions are satisfied: i. The Ontario Media Development Corporation, or another person designated by the Minister of Culture, has allotted (under the rules in subsection 1106 (4) of the Federal Regulations) not less than the following number of points to the production: A. In the case of a production that is not a television series production, eight points if principal photography for the production commences before May 5, 1999 and six points if principal photography commences after May 4, 1999. B. In the case of a television series production, eight points for each episode for which principal photography commences before May 5, 1999 and six points for each episode for which principal photography commences after May 4, 1999. ii. The producer of the Ontario portion of the production is at all times during production an individual who, by reason of being an individual described in clause 2 (a) of the Income Tax Act, is subject to tax under section 2 of that Act for the two years immediately preceding the production year in which principal photography for the production commenced. iii. Not less than 20 per cent of the cost of producing the production, other than costs determined by reference to the amount of income from the production, is in respect of the Ontario portion of the production. iv. Not less than 75 per cent of all amounts in respect of the cost of producing the Ontario portion of the production, other than costs determined by reference to the amount of income from the production, are payable to Ontario-based individuals or corporations in respect of goods or services provided by the Ontario-based individuals or corporations in the course of carrying on business at a permanent establishment in Ontario. 8. If the production is a treaty co-production, the following additional conditions are satisfied: i. The producer of the Ontario portion of the production is at all times during production an individual who, by reason of being an individual described in clause 2 (a) of the Income Tax Act, is subject to tax under section 2 of that Act for the two years immediately preceding the production year in which principal photography for the production commences. ii. If the treaty co-production contains a Canadian portion that, if considered alone, would be an interprovincial co-production, not less than 20 per cent of the cost of producing the Canadian portion of the production, other than costs determined by reference to the amount of income from the production, is in respect of the Ontario portion of the production. iii. Not less than 75 per cent of all amounts in respect of the cost of producing the Ontario portion of the production, other than costs determined by reference to the amount of income from the production, are payable to Ontario-based individuals or corporations in respect of goods or services provided by the Ontario-based individuals or corporations in the course of carrying on business at a permanent establishment in Ontario.  O. Reg. 322/97, s. 3 (1); O. Reg. 559/99, s. 3; O. Reg. 312/04, s. 3 (1-3). (2) Despite subsection (1), an eligible television series production that satisfies the conditions set out in subsection (1) except that the principal photography of one or more episodes commenced before May 8, 1996 is an eligible Ontario production if principal photography of one or more episodes commences after May 7, 1996.  O. Reg. 322/97, s. 3 (2). (3) Paragraph 5 of subsection (1) applies with respect to taxation years ending after November 14, 2003 and to a production in respect of which a qualifying production company has, in a tax return filed before November 14, 2003, claimed an amount in computing its Ontario film and television tax credit for qualifying labour expenditures incurred after June 30, 1998.  O. Reg. 312/04, s. 3 (4).