The Canadian Audio Visual Certifications Office will now accept audio/visual productions "shown on certain on-line platforms" without the need for an additional conventional broadcast or theatrical release. There are two ways an exclusively on-line publication will be acceptable for Canadian Production Tax Credit purposes:
the Producer has an agreement directly with a CRTC broadcaster to have the production shown on the broadcaster's on-line service; or
the Producer has an agreement with a Canadian distributor who has an agreement with an on-line service which makes its content readily accessible to Canadians in Canada, carries other content that is pre-screened or pre-qualified by the online service or the distributor.
Who qualifies as an on-service? CAVCO will review online video services on a case-by-case basis to determine whether they meet the criteria above. CAVCO will compile a list of acceptable online services on an ongoing basis.
For more producers looking to access these new provisions immediately, contact CAVCOto see if a particular service meets the CAVCO requirements!