Eligible Ontario production, principal photography commenced before November 1, 2022
 27. (1) A film or television production that is made by a qualifying production company and for which principal photography had commenced before November 1, 2022 is an eligible Ontario production for the purposes of section 91 of the Act if the following conditions are satisfied: 1. The production is not an excluded production for the corporation. 2. If the production is for television broadcast and is not intended primarily for children, the production or, if the production consists of two or more episodes, each episode of the production is suitable for initial broadcast in a standard television time slot of at least 30 minutes. 3. Neither the production nor any interest in any entity that has, directly or indirectly, an interest in the production is a tax shelter investment for the purposes of section 143.2 of the Federal Act. 4. The producer of the production or, if the production is an interprovincial co-production or treaty co-production, the producer of the Ontario portion of the production is at all times an individual who was resident in Ontario at the end of the last two calendar years ending before principal photography for the production commences. 5. If the production is not a treaty co-production, the Ontario Media Development Corporation or another person designated by the Minister of Culture has allotted (under the rules in subsection 1106 (5) of the Federal regulations) not less than six points, i. to the production if it is not a television series production, ii. to each episode if the production is a television series production. 6. Not less than 75 per cent of the cost of producing the production or, if the production is an interprovincial co-production or treaty co-production, not less than 75 per cent of the cost of producing the Ontario portion of the production, other than costs determined by reference to the amount of profits or revenue from the production, is for amounts payable to Ontario-based individuals or corporations for goods or services provided by the Ontario-based individuals or corporations in the course of carrying on their businesses at permanent establishments in Ontario. 7. If the production is not an interprovincial co-production or a treaty co-production, i. at least 95 per cent of the cost of post-production work for the production was for post-production work carried out in Ontario, and ii. if the production is not a documentary, the photography or key animation for the production 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. 8. If the production is an interprovincial co-production, not less than 20 per cent of the cost of producing the production, other than costs determined by reference to the amount of profits or revenue from the production, is in respect of the Ontario portion of the production. 9. If the production is a treaty co-production and 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 profits or revenue from the production, is in respect of the Ontario portion of the production.  O. Reg. 37/09, s. 27 (1); O. Reg. 306/23, s. 2 (1). (2) For the purposes of paragraph 1 of subsection (1), a film or television production is an excluded production with respect to a corporation, (a) if the corporation has not filed an application with the Ontario Media Development Corporation or another person designated by the Minister of Culture for a certificate of completion before the production’s application deadline; (b) if a certificate certifying that the production has been completed has not been issued within six months after the application deadline for the production by the Ontario Media Development Corporation or such other person as may be designated by the Minister of Culture; (c) if, in the case where the production is not a treaty co-production, neither the corporation nor a prescribed taxable Canadian corporation related to the corporation, (i) is, except to the extent of an interest in the production held by the prescribed taxable Canadian corporation as a co-producer of the production or by a person prescribed in subsection 1106 (10) of the Federal regulations, the exclusive worldwide copyright owner of the production for all commercial exploitation purposes for the 25-year period that begins at the earliest time after the production is completed that the production is commercially exploitable, and (ii) controls the initial licensing of commercial exploitation of the production; (d) if there is no agreement in writing, for consideration at fair market value, to have the production shown in Ontario within the two-year period that begins at the earliest time after the production is completed that the production is commercially exploitable, (i) with a corporation having a permanent establishment in Ontario that is a Canadian and is a distributor of film or television productions, or (ii) with a Canadian broadcaster that is not associated with the corporation, (e) if distribution is made in Ontario by a person who is not a Canadian within the two-year period that begins at the earliest time after the production is completed that the production is commercially exploitable; (f) if unless it is intended primarily for children, the initial broadcast of the production, if it is a television production, is not during prime time; (g) if the production does not satisfy the requirements of the Producer Control Guidelines issued by the Department of Canadian Heritage; or (h) if the production is, (i) news, current events or public affairs programming, or a programme that includes weather or market reports, (ii) a talk show, (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. O. Reg. 37/09, s. 27 (2); O. Reg. 77/17, s. 1. (3) For the purposes of subsection (1), a film or television production is an interprovincial co-production if the following conditions are satisfied: 1. The film or television production is jointly produced in accordance with a co-production agreement between one or more qualifying production companies and one or more other corporations. 2. All of the corporations referred to in paragraph 1 are Canadian. 3. With respect to each of the corporations referred to in paragraph 1 that is not a qualifying production company, less than 75 per cent of the cost to the corporation of producing its portion of the production, other than costs determined by reference to the amount of profits or revenue from the production, is for amounts payable by the corporation to, i. Ontario-based individuals, ii. one or more other corporations in respect of goods or services provided by Ontario-based individuals, or iii. one or more corporations for goods or services provided in the course of carrying on their businesses at permanent establishments in Ontario.  O. Reg. 37/09, s. 27 (3); O. Reg. 70/10, s. 5. (4) Revoked: O. Reg. 306/23, s. 2 (2).