2007 c. 3 FILM EMPLOYMENT TAX CREDIT

CHAPTER

An Act to amend The Film Employment Tax Credit Act (Assented to March 21, 2007) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Saskatchewan, enacts as follows:

Short title This Act may be cited as The Film Employment Tax Credit Amendment Act, 2007. S.S. 1998, c.F-13.11,

section amended Subsection 12(4) of The Film Employment Tax Credit Act is repealed and the following substituted: “

(4) On an application pursuant to subsection (3), the minister may allow the qualified eligible corporation an additional film employment tax credit respecting an eligible film in an amount equal to 5% of total production costs for the eligible film incurred in Saskatchewan on or after January 1, 1998, less the value of any salaries or wages paid to individuals for whom residency requirements have been waived by the minister pursuant to subsection 4(1)”. Coming into force This Act comes into force on assent. 1 FILM EMPLOYMENT TAX CREDITc. 3 2007 526 526