Stock Review Plan: 2021-2031 - Canadian Heritage

The Regulatory Stock is a list of all the regulations under the authority of a minister and administered by that federal department.

The Stock Review Plan requires departments to undertake a regular review of its existing regulatory stock through a framework published online to help regulators develop and display a systematic, transparent plan to review their existing regulations over a set period of time.

Comments or enquiries can be made using the contact information included with each regulatory initiative.

Canadian Audio-Visual Certification Office (CAVCO)

Canadian Film or Video Production Tax Credit

Section 1106 of the Income Tax Regulations – Certificates Issued by the Minister of Canadian Heritage

Stock Review Plan 2021-2031

Title

Canadian Film or Video Production Tax Credit

Income Tax Regulations - Section 1106 – Certificates Issued by the Minister of Canadian Heritage

Enabling Act
Income Tax Act - Section 125.4 – Canadian Film or Video Production Tax Credit
Rationale
Section 1106 of the Income Tax Regulations (ITR) governs the Canadian Film or Video Production Tax Credit (CPTC) program. This program is jointly administered by the Department of Canadian Heritage and the Canada Revenue Agency, and is due for evaluation in 2021-2022. Pending the results of this evaluation, this section will then be reviewed to assess its effectiveness and to ensure that it remains relevant and aligned with our cultural policy objectives and priorities.
Narrative

The CPTC is a refundable corporate tax credit designed to encourage the creation of Canadian film and television programming and the development of an active domestic independent production sector.

The objective of the review is to focus on the relevance and performance of this section of the ITR in order to ensure that it meets current and emerging needs of the Canadian audiovisual industry, as well as to eliminate any unnecessary requirements. This review is associated with PCH’s Forward Regulatory Plan: 2022 to 2025.

Date of last amendment
2016 (last amendment)
Targeted start for review
2024
Stakeholder Feedback
N/A
Outcomes
N/A
For further information
Departmental contact
Jocelyn Girard
Director
Film and Video Policy and Programs
Telephone: 819-921-5854
Email: jocelyn.girard@pch.gc.ca

Film or Video Production Services Tax Credit Legislation

Section 9300 of the Income Tax Regulations

Stock Review Plan 2021-2031

Title of the Regulations

Film or Video Production Services Tax Credit Legislation

Income Tax Regulations - Section 9300 – Film or Video Production Services Tax Credit

Enabling Acts
Income tax Act - Section 125.5 – Film or Video Production Services Tax Credit
Rationale
Section 9300 of the Income Tax Regulations (ITR) governs the Film or Video Production Services Tax Credit (PSTC) program. This program is jointly administered by the Department of Canadian Heritage and the Canada Revenue Agency, and is due for evaluation in 2021-2022. Pending the results of this evaluation, this section will then be reviewed to assess its effectiveness and to ensure that it remains relevant and aligned with our cultural policy objectives and priorities.
Narrative

The PSTC is a refundable tax credit designed to encourage the employment of Canadians by taxable Canadian or foreign-owned corporations, which carrying on a film or video production business or a film or video production services business in Canada.

The objective of the review is to focus on the relevance and performance of this section of the ITR in order to ensure that it meets current and emerging needs of the Canadian audiovisual industry, as well as to eliminate any unnecessary requirements. This review is associated with PCH’s Forward Regulatory Plan: 2022 to 2025.

Date of last amendment
2005 (last amendment)
Targeted start for review
2024
Stakeholder Feedback
N/A
Outcomes
N/A
For further information
Departmental contact
Jocelyn Girard
Director
Film and Video Policy and Programs
Telephone: 819-921-5854
Email: jocelyn.girard@pch.gc.ca

Movable Cultural Property Program

Cultural Property Export Regulations (C.R.C., c. 449)

Stock Review Plan 2021-2031

Title
Cultural Property Export Regulations (C.R.C., c. 449)
Enabling Act
Cultural Property Export and Import Act (R.S.C., 1985, c. C-51)
Rationale
To correct errors and ensure alignment between the French and English text.
Narrative
TBD
Date of last review or amendment
2015
Targeted start for review
To be determined
Stakeholder Feedback
To be completed later
Outcomes
To be completed later
For further information
Departmental contact
Guylain Thorne
Deputy Director General
Heritage Policy and Programs Directorate
Telephone: 819-997-9913
Email: guylain.thorne@pch.gc.ca

Canadian Cultural Property Export Control List (C.R.C., c. 448)

Stock Review Plan 2021-2031

Title or Working Title of the Regulation(s)
Canadian Cultural Property Export Control List (C.R.C., c. 448)
Enabling Act(s)
Cultural Property Export and Import Act (R.S.C., 1985, c. C-51)
Rationale
The threshold values and descriptions of controlled cultural property for export in some cases does not reflect market conditions and need to be updated or modified.
Narrative

The review of these regulations is driven by the need to strike a balance between the preservation in Canada of significant examples of our artistic, historic and scientific heritage, and the rights of exporters to participate in a legal market for cultural property.

The cultural property export market has evolved significantly in both value and methods since the Act came into force. Periodic reviews to the Control List, which is largely value-based, are necessary and relevant to reflect these changes.

Date of last review or amendment (Year)
2005
Targeted start for review
To be determined
Stakeholder Feedback
To be determined
Outcomes
To be determined
For further information
Departmental or agency contact
Guylain Thorne
Deputy Director General
Heritage Policy and Programs Directorate
Telephone: 819-997-9913
Email: guylain.thorne@pch.gc.ca

Canada Travelling Exhibitions Indemnification Regulations (SOR /99-467)

Stock Review Plan 2021-2031

Title
Canada Travelling Exhibitions Indemnification Regulations (SOR /99-467)
Enabling Act
Canada Travelling Exhibitions Indemnification Act (S.C. 1999, c. 29)
Rationale
Certain values and limits defined in the Regulations do not reflect the increasing fair market values of objects and total values of travelling exhibitions and need to be modified; the language regarding the transmittal of condition reports needs to be reviewed in light of program and museum practices.
Narrative
TBD
Date of last review or amendment
2013 – Section 7
Targeted start for review
Not yet known
Stakeholder Feedback
TBD
Outcomes
TBD
For further information
Departmental contact
Guylain Thorne
Deputy Director General
Heritage Policy and Programs Directorate
Telephone: 819-997-9913
Email: guylain.thorne@pch.gc.ca

For more information

Consult Canadian Heritage’s acts and regulations web page for:

Consult the following for links to the Cabinet Directive on Regulation and supporting policies and guidance, and for information on government-wide regulatory initiatives implemented by departments and agencies across the Government of Canada:

To learn about upcoming or ongoing consultations on proposed federal regulations, visit:

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