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CANADIAN FILM CREDIT [1 record]

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Record 1 1995-05-18

English

Subject field(s)
  • Government Accounting
  • Public Sector Budgeting
CONT

The budget proposes to replace the existing CCA tax incentive for Canadian certified productions with a fully refundable tax credit ("Canadian film credit") for eligible films produced by qualified taxable Canadian corporations.

French

Domaine(s)
  • Comptabilité publique
  • Budget des collectivités publiques
CONT

Le budget propose de remplacer la DPA accordée pour les productions canadiennes portant visa par un crédit d'impôt entièrement remboursable («crédit d'impôt pour films canadiens») pour les films admissibles produits par des sociétés canadiennes admissibles imposables.

Spanish

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