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

Revoked on 5 March 2012

This document has official status.

chapter C-18.1, r. 5

Regulation respecting the recognition of films as Québec films

Cinema Act

(chapter C-18.1, s. 168).

Implicitly revoked, 2012, c. 1, s. 60.

DIVISION I SCOPE OF APPLICATION

O.C. 2518-83, Div. I; O.C. 1920-88, s. 1.

1. This Regulation applies to the recognition as Québec films of films not produced by:

(1)  a broadcasting undertaking holding a licence issued under the Broadcasting Act (S.C. 1991, c. 11);

(2)  an enterprise acquiring that licence during the taxation year in which the application for recognition is filed with the Société de développement des entreprises culturelles;

(3)  an enterprise holding that licence during the 24 months preceding the taxation year in which the application for recognition is filed with the Société;

(4)  an enterprise that controls the holder of that licence or that is controlled in fact or in law, directly or indirectly, by the holder of that licence, during the taxation year in which the application for recognition is filed with the Société or in the 24 months preceding that taxation year.

The Regulation respecting the recognition of films as Québec films made by Order in Council 2518-83 dated 6 December 1983 and amended by the Regulation made by Order in Council 1920-88 dated 21 December 1988 continues to apply to films:

(1) for which the main filming or recording work began prior to 19 December 1990;

(2) for which the main filming and recording work began after 18 December 1990, which were completed prior to 1 January 1992 and for which production funds were raised from individuals not later than 28 February 1991;

(3) acquired after 31 December 1989 under a written agreement concluded by an individual prior to 19 December 1989 or acquired after 31 December 1989 under a final prospectus, a preliminary prospectus, a registration statement or an offering momerandum filed with the Commission des valeurs mobilières du Québec prior to 19 December 1989. The funds raised for the production of the film must not exceed the amounts provided for in that respect when the written agreement was concluded or when the prospectus or offering memorandum was filed with the Commission. (O.C. 881-92, s. 9)

O.C. 2518-83, s. 1; O.C. 1920-88, s. 1; O.C. 881-92, s. 1.

2. This Regulation applies to the recognition as a Québec film of a film other than one produced by a broadcasting undertaking.

It does not apply to any financial assistance program of the Institut québécois du cinéma.

O.C. 2518-83, s. 2.

DIVISION II STANDARDS OF RECOGNITION

3. A film which complies with the standards set forth in this Division is recognized as a Québec film.

O.C. 2518-83, s. 3; O.C. 1920-88, s. 2.

3.1. The classes of films eligible for recognition as Québec films for the purposes of the advantages offered by the Taxation Act (chapter I-3) and by the regulations made thereunder are the following:

(1)  fiction films;

(2)  documentary films;

(3)  magazine-type programs and variety shows intended for children under age 13 and shown in time slots not later than 7:00 p.m. from Monday to Friday or 7:30 p.m. on Saturdays and Sundays.

For the purposes of subparagraph 1 of the first paragraph, fiction films include films consisting entirely of sketches taken in full from a script and designed and arranged especially for television.

O.C. 881-92, s. 2.

3.2. The classes of films not eligible for recognition as Québec films for the purposes of the advantages offered by the Taxation Act (chapter I-3) and by the regulations made thereunder are the following:

(1)  films produced for industrial, commercial, corporate or institutional promotion purposes;

(2)  films produced for educational or pedagogical purposes or for the purpose of teaching a technique;

(3)  films intended to be shown in public on premises used mainly to show films in the 18 and over class;

(4)  films showing an activity in real time and broadcast live or on a delayed basis, with or without changes during cutting;

(5)  videoclips;

(6)  films about an event or a sports activity;

(7)  news programs, public affairs programs or reports;

(8)  weather, road or stock market reports;

(9)  games, questionnaires or contests;

(10)  magazine-type programs and variety shows other than those mentioned in subparagraph 3 of the first paragraph of section 3.1.

O.C. 881-92, s. 2.

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.

5. In the absence of evidence to the contrary, the principal establishment of a legal person is deemed to be located outside Québec:

(1)  where the majority of the members of the board of directors have not been domiciled in Québec for 2 years preceding the date on which filming begins; or

(2)  where the legal person is controlled in fact or in law, directly or indirectly, at any time during the taxation year in which the application for recognition is filed or in the 24 months preceding that taxation year, by 1 or more natural persons not domiciled in Québec or by 1 or more legal persons whose principal establishment is located outside Québec.

O.C. 2518-83, s. 5; O.C. 1920-88, s. 3; O.C. 881-92, s. 4.

6. The position of film producer must be held by a person who has been domiciled in Québec for 2 years preceding the date on which filming begins.

For the purposes of this section, the “producer” is the person responsible for decision making throughout production of the film.

O.C. 2518-83, s. 6; O.C. 1920-88, s. 4.

6.1. An application for the recognition of a film must be accompanied by one of the following:

(1)  a commitment from the holder of a licence issued under the Broadcasting Act (S.C. 1991, c. 11) that the film will be broadcast in Québec;

(2)  a commitment from the holder of a distribution licence that the film will be shown in Québec on premises where films are shown to the public and where the main activity is showing films of all the classes provided for in section 81 of the Cinema Act (chapter C-18.1).

O.C. 881-92, s. 5.

7. The film must obtain at least 6 points allocated as follows:

(1)  the director, 2 points;

(2)  the scriptwriter, 2 points;

(3)  the actor with the highest fee, 1 point;

(4)  the actor with the second highest fee, 1 point;

(5)  the staging director, 1 point;

(6)  the chief cameraman, 1 point;

(7)  the composer, 1 point; and

(8)  the film editor, 1 point.

O.C. 2518-83, s. 7; O.C. 1920-88, s. 5.

8. The allotment of points is governed by the following conditions:

(1)  a point is allotted for a position specified in section 7 only if such position is filled in its entirety by a person who has been domiciled in Québec for 2 years preceding the date on which filming begins;

(2)  notwithstanding paragraph 1, where the position of scriptwriter is filled by several persons who have not been domiciled in Québec for 2 years preceding the date on which filming begins, the 2 points allotted for that position are granted if one of the scriptwriters is at the same time:

(a)  a person who has been domiciled in Québec for 2 years preceding the date on which filming begins;

(b)  the author of the script of the film, provided that it is an original work or a cinematographic adaptation of a protected work;

(c)  the person who determines the final version of the script; and

(d)  the person who, as scriptwriter, receives the highest fee;

(3)  where there is no actor, the person who fills the position of dancer, singer, variety artist, host, announcer, moderator or off screen interviewer or who speaks the part of a character in an animated film, according to the characteristics of the film, is substituted;

(4)  a person who is the focus of a documentary film is not considered to be an actor;

(5)  the point for the position of composer is allotted only if the music created for the film is an original work;

(6)  in the case of an animated film, the position of animation cameraman is substituted for that of chief cameraman and the position of head cartoonist for that of staging director; and

(7)  where there is no staging director, the artistic director is substituted and where both are absent, the head set designer is substituted.

O.C. 2518-83, s. 8; O.C. 1920-88, s. 6; O.C. 881-92, s. 6.

9. The film must obtain at least 2 points from among those allotted under paragraphs 1 and 2 of section 7 and at least 1 point from among those alloted under paragraphs 3 and 4 of that section.

O.C. 2518-83, s. 9.

10. Where a documentary film is unable to amass the minimum number of points prescribed by section 7 because some positions listed therein are not filled, it is exempted from the required minimum, provided that all the positions held from among those listed are held by persons who have been domiciled in Québec for 2 years preceding the date on which filming begins.

O.C. 2518-83, s. 10; O.C. 1920-88, s. 7.

11. A minimum of 75% of the total postproduction costs, including costs incurred for laboratory work, film cutting, sound editing and rerecording, preparing and integrating the credits and the music of the film must be paid for services provided in Québec.

O.C. 2518-83, s. 11; O.C. 881-92, s. 7.

12. A minimum of 75% of the total cost of producing the film, excluding the remuneration of the producer and of the persons listed in section 7, the costs referred to in section 11 and the costs related to financing the film, must be paid to natural persons who have been domiciled in Québec for at least 2 years preceding the date on which filming begins or to legal persons whose principal establishment is located in Québec.

O.C. 2518-83, s. 12; O.C. 1920-88, s. 8; O.C. 881-92, s. 8.

13. Notwithstanding sections 7 to 12, a film lasting less than 75 minutes is recognized as a Québec film if at least 75% of the total cost of producing the film, other than the costs related to financing the film, is paid to persons who have been domiciled in Québec for at least 2 years preceding the date on which filming begins or to legal persons whose principal establishment is located in Québec.

O.C. 2518-83, s. 13; O.C. 1920-88, s. 9; O.C. 881-92, s. 8.

14. Notwithstanding sections 7 to 13, a film produced under a government coproduction agreement concluded by the Gouvernement du Québec or by any of its departments or bodies is recognized as a Québec film if the Québec part of the film meets the requirements of sections 1 and 3 to 6.1. Other than the costs related to financing the film, at least 75% of the total cost of producing that part of the film or, in the case of a serial film, of producing all the episodes, must also be paid to persons who have been domiciled in Québec for at least 2 years preceding the date on which filming begins or to legal persons whose principal establishment is located in Québec.

In the case of a film produced under a government coproduction agreement concluded by another government in Canada or by any department, ministry or agency of that government, the first paragraph applies to the Canadian part of the film.

O.C. 2518-83, s. 14; O.C. 1920-88, s. 10; O.C. 881-92, s. 8.

15. Each episode of a serial film is recognized as a Québec film if the episode meets the requirements of sections 1 and 3 to 14.

O.C. 2518-83, s. 15; O.C. 881-92, s. 8.

16. An application for recognition of a film as a Québec film must be filed with the Société within 18 months following the date of completion of the main filming and recording work.

O.C. 2518-83, s. 16; O.C. 1920-88, s. 11; O.C. 881-92, s. 8.

DIVISION III FINAL PROVISION

17. (Omitted).

O.C. 2518-83, s. 17.

REFERENCES

O.C. 2518-83, 1984 G.O. 2, 17

O.C. 1920-88, 1989 G.O. 2, 10

O.C. 881-92, 1992 G.O. 2, 2953