Canadian Film or Video Production Tax Credit - Corporate - Checklist for Corporate Documentation Required Production Companies (and any parent companies)

First Application

1. General Incorporation Documentation: for a corporation incorporated under the Canadian Business Corporations Act (C.B.C.A.), the following documents should be enclosed with the CAVCO application form (similar documentation should be included for provincially incorporated entities):
   1. Form 1: articles of Incorporation and Schedules describing each class of shares (in the case of a complex corporate structure, please submit an organization chart);
   2. Form 2: certificate of Incorporation;
   3. Form 3: notice of registered office or notice of change of registered office;
   4. Form 4: articles of Amendment;
   5. Form 5: certificate of Amendment;
   6. Form 6: notice of directors or notice of change of directors; and
   7. any other form issued under the authority of the Canadian Business Corporations Act.
      
      
2. List of Shareholders: a letter signed by an officer or director detailing the shareholders of the company, their citizenship and the amount and type of shares held by each (provide a separate letter for each corporation); in the case of a publicly traded corporation, please provide a certified list of shareholders.
   
   

Subsequent Applications

1. Amendments to the Original Submission: any documentation indicating a change of control of the corporation or of its corporate structure which has occurred after the date the first application has been submitted (for both the production and parent companies).
   
   
2. Distribution Companies (and any parent companies): please call CAVCO to confirm if your distributor(s) has been recognized by CAVCO as Canadian for the purposes of the tax credit. For those companies which have not been recognized as Canadian, the following documentation must be submitted (NB: No documentation is required for Canadian broadcasters).
   1. General Incorporation Documentation: same as above.
   2. List of Shareholders: same as above.
   3. List of Directors: a letter signed by an officer or director of the production company listing all directors and their citizenship.
   4. Declaration of a Distributor: signed by an officer or director in the form attached (or a formal legal opinion in lieu of the declaration).

The Office may ask for any other documents which are deemed necessary to assess the application. Agreements must be signed.