1. (1) For the purposes of section 43.5 of the Act and this Regulation, “principal photography” includes key animation if the film or television production is an animated production or contains animated segments.  O. Reg. 322/97, s. 1 (1). (2) For the purposes of this Regulation, “Canadian” means a person who is a Canadian under section 1106 of the Federal Regulations; “Canadian broadcaster” means a corporation that holds a broadcasting license for television markets, issued by the Canadian Radio-television and Telecommunications Commission under the Broadcasting Act (Canada); “Federal Act” means the Income Tax Act (Canada), as amended from time to time; “foreign broadcaster” means a broadcaster who is not a Canadian broadcaster; “inter-provincial co-production” means a film or television production that is jointly produced in accordance with a co-production agreement between one or more qualifying production companies and one or more other corporations if, (a) all of the other corporations are Canadians, and (b) less than 75 per cent of all amounts in respect of the cost to each of the other corporations of producing their portion or portions of the production, other than costs determined by reference to the amount of income from the production, are payable by the other corporations 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; “Ontario-based individual” means, in relation to an eligible Ontario 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 year preceding the year in which principal photography for the production commences; “prime time” means the period of four hours beginning at 7:00 p.m.; “producer” means, in respect of a film or television production, the individual described in paragraphs (a) to (c) of the definition of “producer” in subsection 1106 (1) of the Federal Regulations; “television series production” means, (a) all of the episodes in a cycle of a television series, if principal photography of all episodes in the cycle commences before November 1, 1997, or (b) in a cycle of a television series, the episode or group of episodes that is specified to be a production for the purposes of section 43.5 of the Act in the application for certification that the production is an eligible Ontario production for the purposes of that section, if principal photography of one or more episodes in the cycle commences after October 31, 1997; “treaty co-production” means a film or television production the production of which is contemplated in a co-production treaty entered into between Canada and another country.  O. Reg. 322/97, s. 1 (2); O. Reg. 559/99, s. 1; O. Reg. 312/04, s. 1 (1, 2). (3) For the purposes of the definition of “production year” in subsection 43.5 (19) of the Act, the calendar year is prescribed as the twelve-month period.  O. Reg. 322/97, s. 1 (3). (4) A reference in this Regulation to the Federal Regulations is a reference to the regulations made under the Federal Act, as amended from time to time, except that if this Regulation comes into force before regulations are made for the purposes of section 125.4 of the Federal Act, the following rules apply until those regulations are made under the Federal Act: 1. A reference in this Regulation to section 1106 of the Federal Regulations shall be deemed to be a reference to the provision set out in Schedule 1. 2. In the application of section 125.4 of the Federal Act for the purposes of this Regulation, the Federal Regulations shall be deemed to include section 1106 as set out in Schedule 1.  O. Reg. 322/97, s. 1 (4). (5) For the purposes of this Regulation, the following rules apply in the application of section 125.4 of the Federal Act: 1. Section 125.4 shall be read as if that section were revised in the manner described in Schedule 2 to this Regulation, and apply as specified in Schedule 2, until such time as the amendments described in Schedule 2 are enacted by the Parliament of Canada. 2. Each reference in Schedule 2 to a “Canadian film or video production” shall be read as a reference to an “eligible Ontario production”. 3. Each reference in Schedule 2 to a “qualified corporation” shall be read as a reference to a “qualifying production company”.  O. Reg. 312/04, s. 1 (3). (6) The definition of “investor” in subsection (2), as it read immediately before its repeal by Ontario Regulation 312/04 continues to apply in respect of taxation years ending before November 15, 2003 but does not apply with respect to taxation years ending after November 14, 2003 or 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. 1 (3).