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Volume 51, No. 12

B.C. Reg. 137/2008

The British Columbia Gazette,

Part II

June 17, 2008

B.C. Reg. 137/2008 , deposited June 6, 2008, pursuant to the INCOME TAX ACT [Section 96]. Order in Council 393/2008, approved and ordered June 6, 2008.

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

(

a) section 1 of the

Schedule is effective February 19, 2008, and

(

b) section 2 of the

Schedule is effective January 1, 2008.

— C. TAYLOR, Minister of Finance; G. CAMPBELL, Presiding Member of the Executive Council .

Schedule

Section 1 (2) of the Film and Television Tax Credit Regulation, B.C. Reg 4/99, is amended in paragraph (b) (

i) of the definition of "BC-controlled" by striking out "a BC-based individual, or" and substituting "an individual who, by reason of being an individual described in

section 2 (1) (

a) of the Act, is subject to tax under

section 2 of the Act for the year preceding the year in which principal photography of the eligible production begins, or ".

2 The following

section is added:

Distant location

11 For the purposes of the definition of "distant location" in

section 79 (1) of the Act, the area prescribed as a distant location is all of the area of British Columbia that is outside the designated Vancouver area except the following areas:

(

a) the area of the Greater Vancouver Regional District that is outside the designated Vancouver area;

(

b) the Capital Regional District;

(

c) the District of Squamish;

(

d) the Resort Municipality of Whistler;

(

e) Electoral Area D of the Squamish-Lillooet Regional District;

(

f) the City of Abbotsford;

(

g) the City of Chilliwack;

(

h) the Village of Harrison Hot Springs;

(

i) the District of Hope;

(

j) The Corporation of the District of Kent;

(

k) the District of Mission;

(

l) Electoral Area H of the Fraser Valley Regional District;

(

m) the area of the Fraser Valley Regional District bounded on the north by the Fraser River, on the east by the District of Hope, on the south by Highway 1 and on the west by the City of Chilliwack.

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