000	02857cam  2200397zi 4500
001	9.910969
003	CaOODSP
005	20221107182240
006	m     o  d f
007	cr cn|||||||||
008	220506t20222022qucd    o    f000 0 eng d
020	|a9780660434360
040	|aCaOODSP|beng|erda|cCaOODSP
043	|an-cn---
086	1 |aCH6-47/2022E-PDF
245	00|aAudit of the Canadian Audio-Visual Certification Office (CAVCO) Program / |cOffice of the Chief Audit Executive.
264	1|a[Gatineau, Quebec] : |bCanadian Heritage = Patrimoine canadien, |c2022.
264	4|c©2022
300	|a1 online resource (iii, 17 pages) : |bgraphs
336	|atext|btxt|2rdacontent
337	|acomputer|bc|2rdamedia
338	|aonline resource|bcr|2rdacarrier
500	|aCover title.
500	|a"February 2022."
500	|aIssued also in HTML format.
500	|aIssued also in French under title: Audit du programme du Bureau de certification des produits audiovisuels canadiens (BCPAC).
520	|a"The Canadian Audio-Visual Certification Office (CAVCO or the Office) of the Department of Canadian Heritage (PCH or the Department) co-administers two tax credits with the Canada Revenue Agency. The Canadian Film or Video Production Tax Credit (CPTC) supports the creation of Canadian-content audiovisual productions, while the Film or Video Production Services Tax Credit (PSTC) encourages the employment of Canadians on audiovisual productions shot in Canada. Both are refundable income tax credits for the film and video production industry and were introduced in the mid-1990s to replace previous tax shelter mechanisms. PCH issues certificates confirming that productions meet eligibility requirements as per the Income Tax Act and Regulations, and as defined further in program guidelines. Eligibility requirements relate to, but are not limited to, application and certification deadlines, production genres, copyright ownership, production costs, etc. The Canada Revenue Agency then administers the credits, via the corporation income tax return process"--Background, page 1.
610	10|aCanada. |bCanadian Heritage|xAuditing.
650	0|aAudio-visual materials|zCanada|xAuditing.
650	0|aTax credits|zCanada|xAuditing.
710	1 |aCanada. |bCanadian Heritage. |bOffice of the Chief Audit Executive, |eissuing body.
775	08|tAudit du programme du Bureau de certification des produits audiovisuels canadiens (BCPAC) / |w(CaOODSP)9.910971
795	|tAudit of the Canadian Audio-Visual Certification Office Program |b2009|w(CaOODSP)9.822089
856	40|qPDF|s750 KB|uhttps://publications.gc.ca/collections/collection_2022/pch/CH6-47-2022-eng.pdf
856	4 |qHTML|sN/A|uhttps://www.canada.ca/en/canadian-heritage/corporate/publications/audits/audit-cavco-program.html