Frequently-asked questions: Regulations - Canadian Heritage

The FAQs below are meant to provide Canadians and businesses with basic information about the Canadian Heritage’s regulations.

Canada Travelling Exhibitions Indemnification Regulations

  1. What is the purpose of these regulations?
  2. What are the key elements of these regulations?
  3. How do these regulations affect Canadian businesses?
  4. What is the timeline for implementation?
  5. Where can I get more information?

Cultural Property Export Regulations

  1. What is the purpose of these regulations?
  2. What are the key elements of these regulations?
  3. How do these regulations affect Canadian businesses?
  4. What is the timeline for implementation?
  5. Where can I get more information?

Income Tax Regulations (Sections 1106 & 9300 specifically)
Canadian Audio-Visual Certification Office

  1. What is the purpose of these regulations?
  2. What are the key elements of these regulations?
  3. How do these regulations affect Canadian businesses?
  4. What is the timeline for implementation?
  5. Where can I get more information?

Canada Travelling Exhibitions Indemnification Regulations

1. What is the purpose of these regulations?

The regulations describe details related to coverage by the Crown (“indemnification”) for loss or damage to objects and accessories in travelling exhibitions.

2. What are the key elements of these regulations?

The regulations specify the information required from eligible institutions in applications for indemnification coverage, how those applications will be assessed by the Minister of Canadian Heritage, the terms of indemnification, the process for making claims for loss or damage and how such claims will be assessed.

3. How do these regulations affect Canadian businesses?

In some instances, businesses may be the owners of indemnified objects or accessories. In such instances, they will be impacted by the requirement that the applicant institution provide written evidence of the willingness of each owner to lend the object or accessory for the travelling exhibition and to be bound by the terms of an indemnity agreement. In instances of loss or damage to an indemnified object or accessory owned by a business, the business will be impacted by the information requirements and time limits that the regulations specify for the process of making a claim. And finally, in instances of valid claims where loss or damage to an indemnified object or accessory owned by a business is partial, the business will be impacted by the options created by the regulations for the Minister to either pay the amount of the claim, or have the object or accessory restored, and in the case of the latter, the requirement that such restoration requires written agreement by the owner.

4. What is the timeline for implementation?

These regulations came into effect in December 1999, with the coming into force of the Canada Travelling Exhibitions Indemnification Act. They were last amended in
January 2013.

5. Where can I get more information?

Canada Travelling Exhibitions Indemnification Program
Heritage Policy and Programs Branch
Department of Canadian Heritage
25 Eddy Street, 9th Floor (25-9-N)
Gatineau, Quebec K1A 0M5

Telephone: 819-997-8409
Toll free: 1-866-811-0055
TTY (Toll Free): 1-888-997-3123
Email: PCH.dgpindemnisation-dghbindemnification.PCH@canada.ca

Cultural Property Export Regulations

1. What is the purpose of these regulations?

The Cultural Property Export Regulations set out the information requirements necessary to export controlled cultural property from Canada in compliance with the Cultural Property Export and Import Act. “Controlled cultural property” are objects or types of objects included in the Cultural Property Export Control List.

2. What are the key elements of these regulations?

The key elements of the Cultural Property Export Regulations are the following:

  • Information requirements for export permit applications and general permit applications - These requirements are the basis of the application forms used by exporters to apply for a permit.
  • Information requirements to inform Canadian Heritage when cultural property exported temporarily is returned to Canada
  • Shipping requirements
  • What to do when a permit is lost
3. How do these regulations affect Canadian businesses?

All businesses, including auction houses, shipping companies and others which export controlled cultural property from Canada must provide the information that is set out in the Cultural Property Export Regulations when applying for a permit.

4. What is the timeline for implementation?

These regulations came into effect in 1978 after the coming into force of the Cultural Property Export and Import Act, 1977.

5. Where can I get more information?

Heritage Policy and Legislation Unit
Heritage Policy and Programs Branch
Department of Canadian Heritage
25 Eddy Street, 9th Floor (25-9-P)
Gatineau, Quebec K1A 0M5

Telephone.: 819-997-7761
TTY (Toll Free): 1-866-811-0055
Email: pch.bcm-mcp.pch@canada.ca

Income Tax Regulations (Sections 1106 & 9300 specifically)
Canadian Audio-Visual Certification Office

1. What is the purpose of these regulations?

For the purpose of the Canadian Film or Video Production Tax Credit (CPTC) program, the Minister of Canadian Heritage is responsible for certifying whether a film or video production meets certain prescribed Canadian-content rules. While the rules for calculating the CPTC are contained in section 125.4 of the Income Tax Act, section 1106 of the Income Tax Regulations generally concerns the cultural content and ownership criteria to be applied by the Minister of Canadian Heritage in determining whether a production may be certified as a “Canadian film or video production”.

Section 9300 of the Income Tax Regulations provides a definition of an “accredited production”, as referred to in section 125.5 of the Income Tax Act, for the purpose of determining eligibility to the Film or Video Production Services Tax Credit (PSTC).

2. What are the key elements of these regulations?

The key elements of these sections of the Income Tax Regulations are the definitions that clarify specific terms referenced in sections 125.4 and 125.5 of the Income Tax Act as they relate to the Canadian Film or Video Production Tax Credit (CPTC) and the Film or Video Production Services Tax Credit (PSTC), respectively. For example, these definitions include what is meant by “Canadian”, who is eligible for the tax credit, what production genres are deemed ineligible for the tax credit as well as defining a “Canadian film or video production” (CPTC) and an “accredited production” (PSTC).

Each term includes a detailed description and, where necessary, links to other relevant Acts, such as the Citizenship Act, Immigration and Refugee Protection Act and the Investment Canada Act. For example, “Canadian”, for the purpose of determining whether a production company is a “prescribed taxable Canadian corporation”, is defined as (b) a corporation that is a Canadian-controlled entity, as determined under sections 26 to 28 of the Investment Canada Act.

3. How do these regulations affect Canadian businesses?

The CPTC and PSTC were designed to develop an active domestic production sector as well as to enhance Canada as a location of choice for film and video productions employing Canadians. Production companies are under no obligation to apply for either tax credit program.

Sections 1106 and 9300 of the Income Tax Regulations provide potential applicant companies with information to help them assess if their projects are, respectively, a “Canadian film or video production” or an “accredited production”. Once a production is certified by CAVCO, applicant companies can file the certificate with their year-end taxes to the Canada Revenue Agency to receive the tax credit.

4. What is the timeline for implementation?

These regulations were enacted in May 2005. The CPTC Regulations were last amended in October 2016.

5. Where can I get more information?

Department of Canadian Heritage
Canadian Audio-Visual Certification Office
25 Eddy Street, 8th Floor
Gatineau, Quebec K1A 0M5

Telephone: 819-934-9830
TTY (Toll Free): 1-888-433-2200
Email: PCH.bcpacsa-cavcosa.PCH@canada.ca

For more information:

To learn about upcoming or ongoing consultations on proposed federal regulations, visit the Canada Gazette and Consulting with Canadians websites.

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