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C-18.1, r. 5 - Regulation respecting the recognition of films as Québec films

Section 4
Disposition versions

Full text
4. The film must be produced by a person who owns an enterprise in the field of cinema whose principal establishment is located in Québec at any time during the taxation year in which the application for recognition is filed.
For the purposes of this section, a principal establishment is the place which is the centre of the decision making and the actual direction of the enterprise.
O.C. 2518-83, s. 4; O.C. 881-92, s. 3.
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