Business Size: small, medium

Industries: film production, video production, television programming, audiovisual content

Region: Canada

Other Criteria: Must be a Canadian-owned, taxable corporation (prescribed taxable Canadian corporation), Corporation must be Canadian-controlled (de jure and de facto), Primarily in the business of Canadian film or video production with a permanent establishment in Canada, Production must be a linear, non-interactive film or video, Copyright ownership must be held by the Canadian production company or a prescribed person for 25 years post-completion, Production must achieve a minimum of 6 key creative points (with mandatory Canadian positions for director/screenwriter and lead performers/voices), All producer-related personnel must be Canadian (with limited, specific exemptions), At least 75% of total costs for services provided in producing the production must be payable to or for Canadian individuals, At least 75% of total post-production costs must be incurred for services provided in Canada, Must have an agreement to show the production in Canada within two years after completion (the 'two-year clause'), Canadian production company or related prescribed taxable Canadian corporation must retain at least 25% of net profits from non-Canadian market exploitation, Treaty coproductions have modified requirements (e.g., certain key creative/expenditure rules do not apply, but separate application to Telefilm Canada is required)