Does Ontario follow CAVCO Public Notice 2017-02 which defines ineligible genres and Public Notice 2017-03 which defines advertising for purposes of federal film or video production tax credit programs?
OCASE
Yes, Ontario Creates uses these definitions in determining if a production is an excluded production by virtue of being one of the genres listed in Regulation (O. Reg 37/09) for the OFTTC in section 27(2) h and section 27.1(3) j, or for the OPSTC in section 31 paragraph 4 and section 31.1(1) paragraph 6, or for the OCASE tax credit in section 90(11.1) b) and section 90(11.2) c) of the Taxation Act, 2007. While Ontario Creates uses the same definitions, Ontario Creates will conduct our own assessment of a production’s genre.