Point in Time - Income Tax Act

"Point in Time" Regulation Content

Income Tax Act

Interactive Digital Media Tax Credit Regulation

B.C. Reg. 187/2010

SECTION	EFFECTIVE DATE
NOTE: Links below go to regulation content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to "current to" date of the regulation.)
Section 1	September 1, 2010
Section 2	September 1, 2010
Section 3	May 21, 2024
	September 1, 2024
Section 4	September 1, 2010

Section 1 BEFORE amended by BC Reg 25/2012, effective September 1, 2010.

Definition

1 In this regulation, "Act" means the Income Tax Act.

Section 2 BEFORE amended by BC Reg 25/2012, effective September 1, 2010.

Definition of eligible activity

2 In Part 10 of the Act, "eligible activity", in relation to an interactive digital media product, means an activity attributable to the development of the interactive digital media product, but does not include marketing, human resource services, administrative support services or management services.

Section 3 (e) BEFORE amended by BC Reg 111/2024, effective May 21, 2024.

(e) a product for which public financial support would, in the opinion of the minister, be contrary to public policy.

Section 3 (d.1) was added by BC Reg 111/2024, effective September 1, 2024.

Section 4 was enacted by BC Reg 33/2011, effective September 1, 2010.