Regulations are current to 2013-04-29 and last amended on 2013-02-14. Previous Versions
Certified Films and Video Tapes
225. (1) Where principal photography or taping of a film or tape (within the meanings assigned by subsection 1100(21)) has occurred during a year or has been completed within 60 days after the end of the year, the producer of the film or tape or production company that produced the film or tape, or an agent of the producer or production company, shall
(a) make an information return in prescribed form in respect of any person who owns an interest in the film or tape at the end of the year; and
(b) forward to the person referred to in paragraph (a) at his latest known address on or before the date the return is required to be filed with the Minister two copies of the portion of the return relating to that person.
(2) The return required under this section shall be filed on or before March 31st and shall be in respect of the preceding calendar year.
NOTE: Application provisions are not included in the consolidated text;
see relevant amending regulations. SOR/82-182, s. 1;
“administrator” has the meaning assigned by paragraph 47.1(1)(a) of the Act; (administrateur)
“designated security”
“designated security” means a security issued or granted by a corporation in respect of which the corporation has designated an amount pursuant to subsection 194(4) of the Act; (titre désigné)
“first purchaser”
“first purchaser” in relation to a designated security, means the first person (other than a trader or dealer in securities) to be the registered holder of the designated security; (premier acheteur)
“security”
“security” means
(a) a share of the capital stock of a corporation,
(b) a debt obligation issued by a corporation, or
(c) a right granted by a corporation under a scientific research financing contract; (titre)
“trader or dealer in securities”
“trader or dealer in securities” has the meaning assigned by paragraph 47.1(1)(l) of the Act. (négociant ou courtier en valeurs)
(2) Each corporation that has designated an amount under subsection 194(4) of the Act in respect of a security issued or granted by it shall make an information return in prescribed form in respect of each such security.
(3) Each trader or dealer in securities who has acquired and disposed of a designated security during the course of the primary distribution thereof pursuant to a public offering shall make an information return in prescribed form in respect of each such designated security.
(4) Each bank, credit union and trust company that, as agent, acquired a designated security for the first purchaser thereof shall make an information return in prescribed form in respect of each such designated security.
(5) Each trader or dealer in securities who, as administrator of an indexed security investment plan, acquired a designated security for the first purchaser thereof shall make an information return in prescribed form in respect of each such designated security.
(6) Notwithstanting subsection 205(1), any return required to be made
(a) under subsection (2), in respect of a security issued by a corporation before March 1, 1984,
(b) under subsection (3), in respect of a designated security disposed of as described in subsection (3) before March 1, 1984, or
(c) under subsection (4) or (5), in respect of a designated security acquired as described in subsection (4) or (5), as the case may be, before March 1, 1984,
shall be filed on or before March 31, 1984.
NOTE: Application provisions are not included in the consolidated text;
see relevant amending regulations. SOR/85-160, s. 3;
