Modifications to Legislation and Regulations, May 18, 2005

Modifications to Regulation 1106

On May 18, 2005, the Government of Canada enacted the Income Tax Regulations concerning the Canadian Film or Video Production Tax Credit (CPTC) program.  New deadlines were introduced, including the deadline to apply for a certificate of completion and the deadline for that certificate to be issued to the applicant.

To see the modifications, you can visit the Canada Gazette Web site at the following address: http://canadagazette.gc.ca/partII/2005/20050518/html/sor126-e.html.

November 14, 2003

Modifications to section 125.4 of the
Income Tax Act

On November 14, 2003, the Government of Canada announced modifications regarding the CPTC.  Changes to private equity and eligible labour expenditures were introduced, as well as a new definition of production commencement time.

To see the modifications, you can visit the Department of Finance Web site at the following address: http://www.collectionscanada.gc.ca/webarchives/20071122013830/http://www.fin.gc.ca/news03/03-058e.html.

New legislation for the CPTC.

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