Income Tax Amendments Act, 2006
Encyclopedia
The Tax Amendments Act, 2006 is a Bill in the Canadian Legislature numbered as Bill C-10 of the second session of the 39th Parliament of Canada and containing a controversial clause that David Cronenberg
and Sarah Polley
have argued represents censorship of Canadian films. The long form title of the bill is "An Act to amend the Income Tax Act, including amendments in relation to foreign investment entities and non-resident trusts, and to provide for the bijural expression of the provisions of that Act". Among a 600-page list of minor changes to tax law, the bill contains a clause, Section 120(3)(b), that would give the government power to deny taxation benefits for films made in Canada if the government deems the content to be objectionable. Critics of the clause argue that it is equivalent to censorship because most Canadian films cannot afford to be produced without government assistance. The Bill was passed in the House of Commons
October 29, 2007, but opposition parties later said that they did not notice the controversial part and several Senators have said that they intend to send the bill back to the House.
Iconic of the debate is a contemporary Canadian film titled Young People Fucking
.
The film contains no pornographic material and has received favourable reviews and a relatively wide distribution for a Canadian film, but has been cited by some Conservative Parliamentarians as an example of a film which would not receive financial aid under Bill C-10. Senators and MPs were invited to view an advanced screening of the film.
However, under the new conservative platform for the election of October 2008, it is planned for this bill to be repealed.
David Cronenberg
David Paul Cronenberg, OC, FRSC is a Canadian filmmaker, screenwriter and actor. He is one of the principal originators of what is commonly known as the body horror or venereal horror genre. This style of filmmaking explores people's fears of bodily transformation and infection. In his films, the...
and Sarah Polley
Sarah Polley
Sarah Polley is a Canadian actress, singer, film director, and screenwriter. Polley first attained notice in her role as Sara Stanley in the Canadian television series, Road to Avonlea...
have argued represents censorship of Canadian films. The long form title of the bill is "An Act to amend the Income Tax Act, including amendments in relation to foreign investment entities and non-resident trusts, and to provide for the bijural expression of the provisions of that Act". Among a 600-page list of minor changes to tax law, the bill contains a clause, Section 120(3)(b), that would give the government power to deny taxation benefits for films made in Canada if the government deems the content to be objectionable. Critics of the clause argue that it is equivalent to censorship because most Canadian films cannot afford to be produced without government assistance. The Bill was passed in the House of Commons
Canadian House of Commons
The House of Commons of Canada is a component of the Parliament of Canada, along with the Sovereign and the Senate. The House of Commons is a democratically elected body, consisting of 308 members known as Members of Parliament...
October 29, 2007, but opposition parties later said that they did not notice the controversial part and several Senators have said that they intend to send the bill back to the House.
Iconic of the debate is a contemporary Canadian film titled Young People Fucking
Young People Fucking
Young People Fucking, also called Y.P.F., is a 2007 romantic comedy directed, written and produced by Martin Gero and Aaron Abrams. It debuted at the 2007 Toronto International Film Festival. "Our generation makes an effort to separate love and sex," says Gero. "They're all trying to do this thing,...
.
The film contains no pornographic material and has received favourable reviews and a relatively wide distribution for a Canadian film, but has been cited by some Conservative Parliamentarians as an example of a film which would not receive financial aid under Bill C-10. Senators and MPs were invited to view an advanced screening of the film.
However, under the new conservative platform for the election of October 2008, it is planned for this bill to be repealed.