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Volume 58, No. 11

84/2015

The British Columbia Gazette,

Part II

June 2, 2015

B.C. Reg. 84/2015 , deposited May 25, 2015, under the INCOME TAX ACT [section 96]. Order in Council 280/2015, approved and ordered May 22, 2015.

On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective March 1, 2015, the Film and Television Tax Credit Regulation, B.C. Reg. 4/99, is amended as set out in the attached Schedule.

— M. DE JONG, Minister of Finance ; M. STILWELL, Presiding Member of the Executive Council .

Schedule

Section 10 (2) of the Film and Television Tax Credit Regulation, B.C. Reg. 4/99, is amended by striking out “

section 81.2 and 82.3 of the Act, ” and substituting “s ections 81.2 and 82.3 of the Act and

section 10.1 of this regulation, ”.

2 The following

section is added:

Prescribed digital post-production activities

10.1 For the purposes of sections 81.2 and 82.3 of the Act, prescribed digital post-production activities are post-production activities carried out primarily with digital technology, but do not include the following:

(

a) prescribed digital animation or visual effects activities referred to in

section 10 (2) of this regulation;

(

b) re-shooting of scenes;

(

c) mass duplication of video recordings;

(

d) activities relating to promotional material for the production.

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