C-18.1, r. 5 - Regulation respecting the recognition of films as Québec films

Section 3.2 Disposition versions

2012-09-01

3.2. The classes of films not 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)  films produced for industrial, commercial, corporate or institutional promotion purposes;

(2)  films produced for educational or pedagogical purposes or for the purpose of teaching a technique;

(3)  films intended to be shown in public on premises used mainly to show films in the 18 and over class;

(4)  films showing an activity in real time and broadcast live or on a delayed basis, with or without changes during cutting;

(5)  videoclips;

(6)  films about an event or a sports activity;

(7)  news programs, public affairs programs or reports;

(8)  weather, road or stock market reports;

(9)  games, questionnaires or contests;

(10)  magazine-type programs and variety shows other than those mentioned in subparagraph 3 of the first paragraph of section 3.1.

O.C. 881-92, s. 2.