Copyright © Queen's Printer,

Victoria, British Columbia, Canada

Licence

Disclaimer

Volume 53, No. 12

B.C. Reg. 187/2010

The British Columbia Gazette,

Part II

June 29, 2010

B.C. Reg. 187/2010 , deposited June 25, 2010, pursuant to the INCOME TAX ACT [Section 140]. Order in Council 451/2010, approved and ordered June 24, 2010.

On the recommendation of the undersigned, the Administrator, by and with the advice and consent of the Executive Council, orders that, effective September 1, 2010, the attached Interactive Digital Media Tax Credit Regulation is made.

— C. HANSEN, Minister of Finance and Deputy Premier ; I. CHONG, Presiding Member of the Executive Council .

INTERACTIVE DIGITAL MEDIA TAX CREDIT

REGULATION

Definition

1 In this regulation, "Act" means the Income Tax Act .

Definition of eligible activity

2 In

Part 10 of the Act, "eligible activity" , in relation to an interactive digital media product, means an activity attributable to the development of the interactive digital media product, but does not include marketing, human resource services, administrative support services or management services.

Interactive digital media product

3 For the purposes of the definition of "interactive digital media product" in

section 132 of the Act, the following products are prescribed as not included in the meaning of interactive digital media product:

(

a) operating system software;

(

b) a product designed to be used by individuals for interactive communication;

(

c) a product classified by the Entertainment Software Rating Board as "AO" (adults only);

(

d) a product designed for marketing or promoting an entity, product or idea;

(

e) a product for which public financial support would, in the opinion of the minister, be contrary to public policy.

Copyright © 2010: Queen's Printer, Victoria, British Columbia, Canada