00000nam 2200000zi 4500 9.910969 CaOODSP 20221107182240 m o d f cr cn||||||||| 220506t20222022qucd o f000 0 eng d 9780660434360 CaOODSP eng rda CaOODSP n-cn--- CH6-47/2022E-PDF Audit of the Canadian Audio-Visual Certification Office (CAVCO) Program / Office of the Chief Audit Executive. [Gatineau, Quebec] : Canadian Heritage = Patrimoine canadien, 2022. ©2022 1 online resource (iii, 17 pages) : graphs text txt rdacontent computer c rdamedia online resource cr rdacarrier Cover title. "February 2022." Issued also in HTML format. Issued also in French under title: Audit du programme du Bureau de certification des produits audiovisuels canadiens (BCPAC). "The Canadian Audio-Visual Certification Office (CAVCO or the Office) of the Department of Canadian Heritage (PCH or the Department) co-administers two tax credits with the Canada Revenue Agency. The Canadian Film or Video Production Tax Credit (CPTC) supports the creation of Canadian-content audiovisual productions, while the Film or Video Production Services Tax Credit (PSTC) encourages the employment of Canadians on audiovisual productions shot in Canada. Both are refundable income tax credits for the film and video production industry and were introduced in the mid-1990s to replace previous tax shelter mechanisms. PCH issues certificates confirming that productions meet eligibility requirements as per the Income Tax Act and Regulations, and as defined further in program guidelines. Eligibility requirements relate to, but are not limited to, application and certification deadlines, production genres, copyright ownership, production costs, etc. The Canada Revenue Agency then administers the credits, via the corporation income tax return process"--Background, page 1. Canada. Canadian Heritage Auditing. Audio-visual materials Canada Auditing. Tax credits Canada Auditing. Canada. Canadian Heritage. Office of the Chief Audit Executive, issuing body. Audit du programme du Bureau de certification des produits audiovisuels canadiens (BCPAC) / (CaOODSP)9.910971 Audit of the Canadian Audio-Visual Certification Office Program 2009 (CaOODSP)9.822089 PDF 750 KB https://publications.gc.ca/collections/collection_2022/pch/CH6-47-2022-eng.pdf HTML N/A https://www.canada.ca/en/canadian-heritage/corporate/publications/audits/audit-cavco-program.html