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      <marc:subfield code="a">Canada.</marc:subfield>
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      <marc:subfield code="a">Summative evaluation of the Canadian Film or Video Production Tax Credit (CPTC) </marc:subfield>
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      <marc:subfield code="a">[Gatineau, Que.] : </marc:subfield>
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      <marc:subfield code="c">2008.</marc:subfield>
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      <marc:subfield code="a">xi, 127 p. : </marc:subfield>
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      <marc:subfield code="a">"September 2008."</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Évaluation sommative du crédit d'impôt pour production cinématographique ou magnétoscopique canadienne (CIPC).</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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      <marc:subfield code="a">On December 12, 1995 the Minister of Finance introduced the Canadian Film or Video Tax Credit (CPTC) program for the Canadian film and video production industry, which came into force in 1996. Co-administered by the Canadian Audio-Visual Certification Office (CAVCO) in the Department of Canadian Heritage (PCH) and the Canada Revenue Agency (CRA), the CPTC is a fully refundable tax credit for eligible films and videos produced and owned by qualified Canadian production companies. ...</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/pch/CH7-53-2008-eng.pdf</marc:subfield>
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