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C-18.1, r. 5 - Regulation respecting the recognition of films as Québec films
Section 3.1
Disposition versions
3.1. The classes of films eligible for recognition as Québec films for the purposes of the advantages offered by the Taxation Act (chapter I-3) and by the regulations made thereunder are the following:
(1) fiction films;
(2) documentary films;
(3) magazine-type programs and variety shows intended for children under age 13 and shown in time slots not later than 7:00 p.m. from Monday to Friday or 7:30 p.m. on Saturdays and Sundays.
For the purposes of subparagraph 1 of the first paragraph, fiction films include films consisting entirely of sketches taken in full from a script and designed and arranged especially for television.
