The key parameter to satisfy to be eligible for the Canadian production tax credit is to be certified as a Canadian production. To do that you have to apply to a unit in the department called CAVCO. That certifies whether or not it's Canadian. It's based on the key creative positions. We've listed the eight key creative positions and we gave them a score each. Two of them actually have two points, out of a total score of ten. So for a production to be certified, we ask for a score of six out of ten, with some qualifiers, some constraints. We also require a production to spend 75% of its production budget on Canadians and 75% of its post-production budget in Canada. Those are some of the key tests we use to certify something as Canadian content.
The producer and distributor need to be Canadian as well, Canadian-owned and -controlled companies.
When that's satisfied, they can include a claim for the tax credit in their income tax return.