Definitions
 23. In this Division, “alternative means” means a means of making a film or television production commercially available for viewing by the public via download or streaming over the Internet, via video-on-demand or on physical media; “application deadline” means, in respect of an application for certification by a qualifying production company for a film or television production, the later of, (a) the day that is 24 months after the end of the qualifying production company’s taxation year in which the production’s principal photography began, or (b) the day that is 18 months after the day referred to in clause (a), if (i) the qualifying production company has filed with the Ontario Minister a waiver described in subparagraph 152 (4) (a) (ii) of the Federal Act within the company’s normal reassessment period for its first and second taxation years ending after the production’s principal photography began, and (ii) a copy of the waiver is provided to the Ontario Media Development Corporation or such other person as may be designated by the Minister of Culture; “Canadian”, when used in reference to a person or corporation other than a Canadian broadcaster, has the meaning assigned by subsection 1106 (1) of the Federal regulations; “Canadian broadcaster” means a corporation that carries on a broadcasting undertaking licensed by the Canadian Radio-television and Telecommunications Commission under the Broadcasting Act (Canada); “documentary” means a film or television production that is an original work of non-fiction primarily designed to inform, but that may also educate and entertain, and that provides an in-depth critical analysis of a specific subject or point of view; “Ontario-based individual” means, in relation to a film or television production, an individual who was resident in Ontario at the end of the calendar year immediately before the calendar year in which principal photography for the production commences; “parent” means a corporation that wholly owns another corporation; “prescribed taxable Canadian corporation” means a taxable Canadian corporation that is a Canadian, other than, (a) a corporation that is controlled directly or indirectly in any manner whatever by one or more persons all or part of whose taxable income is exempt from tax under Part I of the Federal Act, or (b) a corporation that is a prescribed labour-sponsored venture capital corporation under section 6701 of the Federal regulations; “prime time” means the period of four hours beginning at 7:00 p.m.; “principal photography” includes key animation if the film or television production is an animated production or contains animated segments; “producer” has the meaning assigned by the definition of that term in subsection 1106 (1) of the Federal regulations except that the reference to “film or video production” in that definition shall be read as “film or television production”; “Producer Control Guidelines” means the section on production control of the Canadian Film or Video Production Tax Credit (CPTC) Application Guidelines of the Canadian Audio-Visual Certification Office (CAVCO); “salary” and “wages” do not include an amount described in section 7 of the Federal Act or any amount determined by reference to profits or revenues; “television broadcast” means the scheduled transmission of a film or television production for reception by the public by a broadcasting undertaking, as defined in the Broadcasting Act (Canada), but not by an undertaking for the transmission or retransmission over the Internet for reception by the public; “television series production” means, with respect to a cycle of a television series, the episode or group of episodes of the television series that is specified to be a production in an application for certification for the purposes of section 91 or 92 of the Act; “theatrical distribution” means an arrangement with a distributor to have a film or television production shown commercially in cinemas for viewing by the paying public; “treaty co-production” means a film or television production whose production is contemplated under an instrument listed in subsection 1106 (3) of the Federal regulations and to which the instrument applies.  O. Reg. 37/09, s. 23; O. Reg. 306/23, s. 1. Ontario Computer Animation and Special Effects Tax Credit