Regulation 1106 - Interpretation

Subsection 1106(1)

Cases

Canada v. Larsen, 99 DTC 5757 (FCA)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

20 October 2000 External T.I. 2000-0041725 - Film Tax Credit

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Excluded Production

Administrative Policy

2013 Ruling 2013-0513991R3 - Reg 1106 and excluded production

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

2012 Ruling 2012-0463231R3 - Reg 1106 and excluded production

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph (a)

Subparagraph (a)(iii)

Clause (a)(iii)(A)

Administrative Policy

23 November 2012 External T.I. 2012-0449101E5 F - Production exclue - CIPCMC

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph (b)

Subparagraph (b)(i)

Administrative Policy

12 October 2010 Internal T.I. 2010-0355761I7 F - PCMC - D├ępense courante ou en capital

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
news programming
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense expenditure on Canadian film production can be current expense if it is only of short-term use 255

Subparagraph (b)(iii)

Cases

Productions GFP (III) Inc. v. Canada (Attorney General), 2019 FC 1613

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Canada (Attorney General) v. Zone3-XXXVI Inc., 2016 FCA 242

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Zone3-XXXVI Inc. v. Canada (Attorney General), 2016 FC 75, rev'd 2016 FCA 242

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 1106(7)

Administrative Policy

20 July 1998 External T.I. 9812515 - FILM TAX CREDIT-

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Navigation