Audit of the Canadian Audio-Visual Certification Office (CAVCO) Program / Office of the Chief Audit Executive. : CH6-47/2022E-PDF

"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.

Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.910969&sl=1

• Format MARC XML
• Format MARC HTML

Demander des formats alternatifs