It has come to my attention that Bill C-10 alters the Canadian Income Tax Act in such a way that it gives the Minister of Heritage excessive discretionary control in deciding which film and television productions may be allowed tax credits. It also allows the minister to communicate about which productions get tax credits and which ones have their credits revoked. The motivations behind these amendments can only be guessed at, but the out comes are morally dubious.
Some of the language in this bill is inexcusable in light of the fact that our military is fighting against the moral fascism of Taliban insurgents. Shame! Shame!
How could it be that this pernicious text was passed by the house? I have taken the liberty to copy the pertinent text from Bill C-10.
120. (3) The definition “Canadian film or video production certificate” in subsection 125.4(1) of the Act is replaced by the following: “Canadian film or video production certificate” means a certificate issued in respect of a production by the Minister of Canadian Heritage certifying that the production is a Canadian film or video production in respect of which that Minister is satisfied that (…); and (b) public financial support of the production would not be contrary to public policy.
(…)
(12) Section 125.4 of the Act is amended by adding the following after subsection (6): (7) The Minister of Canadian Heritage shall issue guidelines respecting the circumstances under which the conditions in paragraphs (a) and (b) of the definition of “Canadian film or video production certificate” in subsection (1) are satisfied. For greater certainty, these guidelines are not statutory instruments as defined in the Statutory Instruments Act.
(3.3) The Minister of Canadian Heritage may communicate or otherwise make available to the public, in any manner that that Minister considers appropriate, the following taxpayer information in respect of a Canadian film or video production certificate (as defined under subsection 125.4(1)) that has been issued or revoked:
(a) the title of the production for which the Canadian film or video production certificate was issued;
(b) the name of the taxpayer to whom the Canadian film or video production certificate was issued;
(c) the names of the producers of the production;
(d) the names of the individuals in respect of whom and places in respect of which that Minister has allotted points in respect of the production in accordance with regulations made for the purpose of section 125.4;
(e) the total number of points so allotted; and
(f) any revocation of the Canadian film or video production certificate.
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