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?
OPSTC
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 the OFTTC and OPSTC Regulation (O. Reg 37/09) section 27(2) h and section 31 paragraph 4, or section 90(11) of the Taxation Act, 2007 for OCASE. While Ontario Creates uses the same definitions, Ontario Creates will conduct our own assessment of a production’s genre.