DEFINITIONS OF "EXCLUDED PRODUCTIONS" (proposed)

Regulations 1106 (1) and 9300 of the Income Tax Act list the following genres as "excluded productions" for tax credit purposes:

1. news, current events or public affairs programming, or a programme that includes weather or market reports
2. a talk show
3. a production in respect of a game, questionnaire or contest (other than a production directed primarily at minors)
4. a sports event or activity
5. a gala presentation or an awards show
6. a production that solicits funds
7. reality television
8. pornography
9. advertising
10. a production produced primarily for industrial, corporate or institutional purposes
11. a production, other than a documentary, all or substantially all of which consists of stock footage

Definitions:

Please note that, for the purpose of this document,

1. the term "production" means
   1. programming less commercial breaks, public announcements, station breaks, weather updates, interstitials, etc.;
   2. individual episodes, for television series;
2. a production that consists of a combination of otherwise excluded genres is also an "excluded production".

1. News, current events or public affairs programming, or a programme that includes weather or market reports
   1. News: Production that consists of live or pre-recorded news reports and/or analysis, including investigative journalism, and that relates to subjects or events of topical interest, whether local, national or international in scope.
   2. Current events: Production that consists of live or pre-recorded presentations, interviews, discussions or investigative journalism devoted chiefly to summarizing or analysing news relating to subjects or events of topical interest, including programming commonly known as news magazines, infotainment and daily morning shows.
   3. Public affairs: Production that consists of live or pre-recorded presentations, interviews or discussions about public policies or programs, or social, political and/or economic issues.
   
   
2. Talk shows
   Production that consists of one or more hosts and guests (including call-in guests) in an interview, panel discussion or other formal or informal setting who relate personal, unscripted viewpoints, opinions or experiences, whether to inform or entertain. Such programming may be presented live or pre-recorded and with or without a live audience.
3. Production in respect of a game, questionnaire or contest (other than a production directed primarily at minors)
   Production that consists of one or more hosts and contestants who participate in various types of competitive activities, such as tests of knowledge, skill or wit (with the exception of Canadian amateur talent competitions in the field of artistic expression). The production is primarily focussed on contestants winning prizes, whether in the form of money, goods, services, prestige, title, standing or any other tangible or intangible reward. These include prizes awarded to the participants themselves or to third parties and the production may feature personalities in the public eye who may be compensated for their participation.
   [Productions of this genre directed at minors are eligible; however, programming that uses or features copyrighted and commercially available goods such as games or other products directed primarily at minors, whether sponsored or not, will be ineligible.]
4. Sports event or activity
   Production that consists of live or pre-recorded coverage of a game, match or competition in which the participants may compete for prizes, recognition or titles and which is not instructional or educational in nature. The production may include the event itself, retrospective highlights, interviews with players or call-in guests, and commentary.
5. Gala presentation or an awards show
   Production that consists of one or more hosts and one or more nominees and/or featured guests who receive awards or recognition for their performance, work, services or other function. This programming cannot qualify as variety programming merely because it features acts or performances.
6. Production that solicits funds
   Production that, irrespective of content, includes a portion aimed at raising funds or soliciting contributions.
7. Reality television
   Production that consists of scenes recorded on amateur home video cameras or private or public authority surveillance equipment. This category also includes programming currently known as court television and similar formats.
8. Pornography
   Production that contains explicit and/or obscene depictions or descriptions of a sexual nature representing persons engaged in explicit sex acts with a primary intent of arousing viewers, without regard to artistic merit.
9. Advertising
   1. Commercial: production whose primary objective is the promotion of a good, service, trademark, corporate image, sport, industry or ideology, whether described, named or implied, for the purpose of generating consumer appreciation or demand and increasing market awareness and receptiveness. A commercial is usually 15-60 seconds in length and carries no credits. Such programming is usually directly or indirectly paid for, in whole or in part, by the corporate or commercial entity whose good, service, trademark, corporate image, sport, industry or ideology is being promoted.
   2. Infomercial: production whose primary objective is the promotion of a good, service, trademark, corporate image, sport, industry or ideology, whether described, named or implied, for the purpose of generating consumer appreciation or demand and increasing market awareness and receptiveness. An infomercial is usually 30-60 minutes in length and may use various formats, for example, that of a documentary, a magazine, a talk show, a game show, a panel or a health and fitness show. This type of programming is usually directly or indirectly paid for, in whole or in part, by the entity whose good, service, trademark, corporate image, sport, industry or ideology is being promoted.
   3. Public service announcement: production designed to raise awareness about public or private issues, causes, campaigns or events.
   
   
10. Production produced primarily for industrial, corporate or institutional purposes
    Production made to meet the specific industrial, corporate or institutional needs of the commissioning entity.
    1. Industrial: production produced by or for a special interest entity or group for the purpose of illustrating and explaining industrial or manufacturing processes, techniques or issues and which is designed for in-house educational or promotional purposes.
    2. Corporate: production produced by or for a special interest entity or group for the purpose of illustrating new methods and procedures, goods or services or for the purpose of promotion, public relations, business relations, recruitment, etc.
    3. Institutional: production produced by or for a special interest entity or group for the purpose of instruction, education, information or promotion.
    
    
11. Production, other than a documentary, all or substantially all of which consists of stock footage
    Production, other than a documentary, that consists of re-packaged or adapted versions of previously produced programs, and which is not linked by an original narrative and visual construction, unless such footage originated with the same production entity and constitutes a series' "best of" production.