jswizzle3737/ontario_laws_and_regs huggingface dataset:
2. (1) A corporation is a qualifying production company for a taxation year for the purposes of section 43.5 of the Act if throughout the taxation year, (a) it is a qualified corporation under section 125.4 of the Federal Act; (b) it has a permanent establishment in Ontario; (c) it is not exempt from tax under Part II of the Act; and (d) it is not controlled directly or indirectly in any manner by one or more corporations all or part of whose taxable income is exempt from tax under Part II of the Act.  O. Reg. 322/97, s. 2 (1). (2) Revoked:  O. Reg. 312/04, s. 2.
4. (1) A film or television production is an excluded production if, (a) the production would be an “excluded production” as defined in subsection 1106 (1) of the Federal Regulations if, in the definition of that expression, (i) the reference to “prescribed taxable Canadian corporation” before paragraph (a) in the definition were read as “qualifying production company”, (ii) all references to the Minister of Canadian Heritage were read as references to the Ontario Media Development Corporation or to another person designated by the Minister of Culture, (iii)  Revoked:  O. Reg. 312/04, s. 4 (2). (iv) clause (a) (iii) (A) were read as “a corporation having a permanent establishment in Ontario that is a Canadian and is a distributor of film or video productions”, (v) the reference to “a corporation that holds a broadcasting license issued by the Canadian Radio-television and Telecommunications Commission for television markets” in clause (a) (iii) (B) were read as “a Canadian broadcaster that is not associated with the qualifying production company”, and (vi) all references to “in Canada” were read as “in Ontario”; (b) the production is one for which principal photography commenced before November 1, 1997 and is, (i) programming in a magazine format, (ii) a variety production, (iii) an educational or instructional production, or (iv) a television production that does not have its initial broadcast during prime time and is not directed primarily to children; (b.1) the production is a television production for which principal photography commences on or after November 1, 1997 that does not have its initial broadcast during prime time and is not directed primarily to children; or (c) the production does not satisfy the requirements of the Producer Control Guidelines issued by the Department of Canadian Heritage.  O. Reg. 322/97, s. 4 (1); O. Reg. 649/98, s. 1; O. Reg. 312/04, s. 4. (2) In this section, “prescribed person” means a person who is a prescribed person under subsection 1106 (7) of the Federal Regulations; “prescribed taxable Canadian corporation” means a corporation that is a prescribed taxable Canadian corporation for the purposes of section 125.4 of the Federal Act.  O. Reg. 322/97, s. 4 (2).
5. For the purposes of subsection 43.5 (13) of the Act, a production is an eligible television series production if it meets the following requirements: 1. It is an eligible Ontario production. 2. It is a cycle of a television series containing at least six episodes. 3. Principal photography of at least one episode if the production commences before November 1, 1997.  O. Reg. 559/99, s. 4.
6. A production is a first-time production for the purposes of section 43.5 of the Act if, (a) the production is an eligible Ontario production; (b) the producer of the Ontario portion of the production has not more than one previous screen credit as a producer of a production commercially released, or broadcast on television during prime time, and has not participated as a producer of any other eligible Ontario production in respect of which a certificate has been issued under section 43.5 of the Act; and (c) for the period starting immediately before the commencement of principal photography for the production and ending immediately after the date of issue of the last issued certificate for the production under subsection 43.5 (9) of the Act, the qualifying production company is not controlled directly or indirectly by, (i) an individual with more than one previous screen credit as a producer of a production commercially released, or broadcast on television during prime time, or who has participated as a producer of any other eligible Ontario production in respect of which a certificate has been issued under section 43.5 of the Act, or (ii) a corporation that is, or is associated with, a qualifying production company to whom a certificate in respect of any other film or television production has been issued under section 43.5 of the Act.  O. Reg. 322/97, s. 6.
8. (1) Subject to subsection (2), the amount of a qualifying production company’s Ontario labour expenditure for a taxation year in respect of an eligible Ontario production for the purposes of section 43.5 of the Act is equal to the amount that would be determined to be the labour expenditure of the company for the taxation year in respect of the production for the purposes of section 125.4 of the Federal Act, if that section applied to the production, if no reference is made to paragraph 125.4 (2) (b) of that Act and if the definition of “labour expenditure” in subsection 125.4 (1) of that Act were read as follows: 1. Each reference to “corporation” or to “qualified corporation” shall be read as a reference to a qualifying production company. 2. Each reference to 1994 shall be read as a reference to June 30, 1996. 3. Each reference to “salary or wages” shall be read as a reference to only the salaries and wages paid to Ontario-based individuals. 4. Each reference to “an individual” shall be read as a reference to only Ontario-based individuals. 5. Each reference to “employees” shall be read as a reference to only those employees, if any, who are Ontario-based individuals. 6. The reference in paragraph (c) to the reimbursement of an expenditure incurred by “the parent” that would be included under that paragraph in the labour expenditure of the qualifying production company for a taxation year for the purposes of section 125.4 of the Federal Act shall be read as a reference to the reimbursement of only those expenditures that would be included in the eligible labour expenditure of the company for that year if paragraphs (a) and (b) were read as required under this subsection.  O. Reg. 322/97, s. 8 (1); O. Reg. 312/04, s. 6 (1). (2) Revoked:  O. Reg. 312/04, s. 6 (2).
9. Revoked:  O. Reg. 312/04, s. 7. Schedule 1 
DRAFT SECTION 1106 OF THE FEDERAL REGULATIONS
2. (1) The amendments described in section 1 apply in respect of an eligible Ontario production in the following circumstances: 1. The production commencement time that would be determined if the amendments described in section 1 applied is on or after November 14, 2003. 2. The production commencement time that would be determined if the amendments described in section 1 applied is before November 14, 2003, there is only one qualifying production company, and i. principal photography for the production commences after 2003, or ii. the company elects, in accordance with subsection (2), to have the amendments described in section 1 apply and principal photography commences, A. after the last taxation year that ended before November 14, 2003, or B. if the first taxation year of the company includes November 14, 2003, in that taxation year. 3. The production commencement time that would be determined if the amendments described in section 1 applied is before November 14, 2003, there is more than one qualifying production company, and i. principal photography for the production commences after 2003, or ii. the companies jointly elect, in accordance with subsection (2), to have the amendments described in section 1 apply and principal photography commences, A. after the last taxation year of any of the companies that ended before November 14, 2003, or B. if the first taxation year of each of the companies includes November 14, 2003, in that taxation year. (2) An election made under subparagraph 2 ii or 3 ii of subsection (1) of this Schedule shall satisfy the following criteria: 1. The election shall be in writing. 2. The company or companies, as the case may be, shall file the election with the Minister. 3. The company or companies, as the case may be, shall provide the Ontario Media Development Corporation with a copy of the election. O. Reg. 312/04, s. 8.