Canada: Summary of Available Canadian Film Tax Credits

Last Updated: August 9 1999
Article by David W. Steele

Canada has truly become one of the major centres for film and television production in the world. This attraction to Canada has been fueled by significant contributions to project budget financing primarily through three factors:

  1. The value of the Canadian dollar relative to the U.S. dollar;
  2. The development and creation of no less than sixteen different federal and provincial tax credit and economic incentive programs; and
  3. Access to other investment dollars through treaty arrangements and investment partnerships.

With an average production in Canada expecting financing assistance from a combination of these factors, it is easy to see why some production companies have found the whole aspect a bit confusing. Adding to the confusion is the willingness of several financial institutions in Canada and abroad to lend funds against the prospect of future incentive payments and the additional reports and information that they may require.

This summary is meant to serve as an overview of item (b) above, and provide a producer with a brief understanding of the various incentives that exist across Canada without dwelling on the inherent complexities that are sure to arise when one attempts to review legislation put together by ten different governments, each attempting to make their legislation better defined.

For further information on film tax credits and financing films in Canada, contact:

Warren W. Nimchuk E-mail: warren.w.nimchuk@ca.pwcglobal.com
Rick M. Griffiths E-mail: rick.m.griffiths@ca.pwcglobal.com
from the Media and Entertainment Group of PricewaterhouseCoopers LLP.

THE CANADIAN FILM OR VIDEO PRODUCTION TAX CREDIT

This federal credit was introduced effective January 1, 1995, and is delivered through the format of a refundable income tax credit. Accordingly, it has two delivery agencies, Revenue Canada and the Minister of Canadian Heritage through the office of the Canadian Audio Visual Certification Office ("CAVCO"). The two agencies work in tandem; CAVCO certifies that the applicant is eligible to apply for the credit, and Revenue Canada processes the income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of credit is 25% of eligible labour, to a maximum of 12% of total production costs. Total production costs are reduced by provincial tax credits, and any other form of grant or non-repayable assistance.

Eligibility

The credit is available only to Canadian controlled taxable corporations whose primary business is the production of Canadian films and videos.

The film and video projects must have a minimum of Canadian content as established through a point test by CAVCO. At least 75% of the production costs must be paid to Canadian individuals or companies, and at least 75% of the post-production must be done in Canada

The corporation must own the copyright for at least 25 years, and the film or video must be broadcast in Canada within two years of completion. Since entitlement is based on copyright ownership, a corporation may only claim a credit equal to the proportional interest in the copyright. Equity ownership by anyone other than certain prescribed persons and persons primarily in the business of production of Canadian films and videos will disqualify any entitlement to credits by all copyright owners.

Applicable Fees

The fee for this credit is the greater of 0.0576% of the production costs and $200. An additional $200 is payable if a pre-application (referred to as Part A) approval is requested.

THE CANADIAN FILM OR VIDEO PRODUCTION SERVICES TAX CREDIT

This federal credit was introduced effective November 1, 1997, and is delivered through the format of a refundable income tax credit. It has the same two delivery agencies as the Canadian Film or Video Production Tax Credit, Revenue Canada and CAVCO. The two agencies again work in tandem; CAVCO certifies that the applicant is eligible to apply for the credit, and Revenue Canada processes the income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of credit is 11% of the Canadian labour expenditure with no maximum limit.

Canadian labour expenditures are reduced by any provincial tax credits, or any other form of grant or non-repayable assistance.

Eligibility

The credit is available only to taxable corporations with a permanent establishment in Canada whose primary business in Canada is the production of films and videos.

The corporation must own the copyright while the production occurs in Canada, or must have contracted directly with the copyright holder for the provision of production services where the copyright owner themselves would not qualify for the credit.

The production cost for a single production must be at least Cdn $ 1 million. The production cost per episode for a pilot or series with a running time of less than 30 minutes must be at least Cdn $100,000. The production cost per episode for a pilot or series with a running time of 30 minutes or more must be at least Cdn $200,000.

Applicable Fees

The fee for this credit is $5,000, with a rebate available where the aggregate credit related to a production is less than $25,000. The minimum fee after rebate is $1,000.

BRITISH COLUMBIA FILM INCENTIVE

This British Columbia provincial tax credit was introduced effective April 1, 1998, and is delivered through the format of a refundable income tax credit. It has two delivery agencies, Revenue Canada and the British Columbia Ministry of Finance and Corporate Relations through the office of British Columbia Film. British Columbia Film certifies that the applicant is eligible to apply for the credit, and Revenue Canada processes the income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of the basic credit is 20% of qualified British Columbia labour, to a maximum of 9.6% of total production costs.

A regional credit of 12.5% of qualified British Columbia labour is available in addition to the basic credit where 85% of the principal photography occurs and the production office is located outside of the Vancouver area.

A training credit of 3% of qualified British Columbia labour to a maximum of 30% of the amount paid to trainees is available in addition to the basic credit.

Eligibility

The credits are available only to British Columbia controlled taxable Canadian corporations whose primary business is the production of Canadian films and videos and which have a permanent establishment in British Columbia.

The film and video projects must have a minimum of Canadian content as established through a point test by CAVCO. At least 75% of the production costs must be paid to British Columbia individuals or companies, and at least 75% of the post-production must be done in British Columbia.

The corporation must own at least 50% of the copyright for at least 25 years, and the film or video must be broadcast in Canada within two years of completion. Since entitlement is based on copyright ownership, a corporation may only claim a credit equal to the proportional interest in the copyright. Equity ownership by anyone other than certain prescribed persons and persons primarily in the business of production of Canadian films and videos will disqualify any entitlement to credits by all copyright owners.

Applicable Fees

The fee for this credit is the greater of 0.05% of the production costs and $200. An additional $200 is payable if a pre-application (referred to as Part A) approval is requested.

BRITISH COLUMBIA PRODUCTION SERVICES TAX CREDIT

This British Columbia provincial tax credit was introduced effective June 1, 1998, and is delivered through the format of a refundable income tax credit. It has two delivery agencies, Revenue Canada and the British Columbia Ministry of Finance and Corporate Relations through the office of British Columbia Film. British Columbia Film certifies that the applicant is eligible to apply for the credit, and Revenue Canada processes the income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of credit is 11% of the qualified British Columbia labour expenditure with no maximum limit. British Columbia labour must have been resident in British Columbia in the year prior to the year of production.

Eligibility

The credit is available only to taxable corporations with a permanent establishment in British Columbia whose primary business in Canada is the production of films and videos.

The corporation must own the copyright while the production occurs in British Columbia, or must have contracted directly with the copyright holder for the provision of production services where the copyright owner themselves would not qualify for the credit.

The production cost for a single production must be at least Cdn $ 1 million. The production cost per episode for a pilot or series with a running time of less than 30 minutes must be at least Cdn $100,000. The production cost per episode for a pilot or series with a running time of 30 minutes or more must be at least Cdn $200,000.

Applicable Fees

The fee for this credit is $5,000, with a rebate available where the aggregate credit related to a production is less than $25,000. The minimum fee after rebate is $1,000.

ALBERTA FILM DEVELOPMENT PROGRAM

This Alberta grant program was introduced effective October 8, 1998, and is delivered through the format of a non-recoupable grant. The delivery agency is the Alberta Foundation for the Arts ("Foundation"). The Foundation receives applications and is the final authority on whether a grant is to be provided. Funds are issued directly by the Foundation upon completion of the project and receipt of a project cost report.

Amount of Grant

The amount of grant is 20% of the production costs spent in Alberta, to a maximum of 10% of the total production costs. The maximum project grant is $500,000. An eligible corporation may receive grants for several projects up to a cumulative total of $500,000 in one fiscal year. A dramatic series applicant may make two applications for the series in one fiscal year, for a total of $1,000,000. The grant maximum restrictions are not applied to related or associated corporations as a group.

Eligibility

The grant is available only to Alberta controlled Canadian corporations with a permanent establishment in Alberta whose primary business in Canada is the production of films and videos.

A minimum of 75% of all corporation salaries and wages must be paid in Alberta to qualified Alberta residents. A qualified Alberta resident must have been resident in Alberta in the year prior to the year of production.

The project must be supported by a Canadian broadcast licence or distribution agreement. While there are no specific copyright provisions at present, it is understood that copyright must be owned until meeting the distribution requirements.

Applicable Fees

At present there is no fee for application or receipt of this grant.

SASKATCHEWAN FILM EMPLOYMENT TAX CREDIT

This Saskatchewan tax credit was introduced effective January 1, 1998, and is delivered through the format of a refundable income tax credit. It has two delivery agencies, Revenue Canada and the Saskatchewan Minister of Finance through the office of Saskfilm and Video Development Corporation ("Saskfilm"). Saskfilm certifies that the applicant is eligible to apply for the credit, and Revenue Canada processes the income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of basic credit is 35% of the eligible Saskatchewan labour expenditures, to a maximum of 17.5% of the total production costs. Eligible Saskatchewan labour must be resident in Saskatchewan on the last day in the year in which the production expense occurred. In some cases the residency requirement may be waived.

A regional credit of 5% of the total Saskatchewan production cost is available in addition to the basic credit where an eligible corporation has its fixed base of operations in Saskatchewan and more than 40 kilometers from Saskatoon or Regina. 

Eligibility

The credit is available only to Saskatchewan controlled Canadian taxable corporations with a permanent establishment in Saskatchewan whose primary business in Canada is the production of films and videos.

The corporation must pay a minimum of 25% of its wages and salaries to Saskatchewan residents.

There is no requirement for the corporation to own copyright.

Applicable Fees

At present there is no fee for application or receipt of this tax credit.

MANITOBA FILM AND VIDEO PRODUCTION TAX CREDIT

This Manitoba tax credit was introduced effective January 1, 1997, and is delivered through the format of a refundable income tax credit. It has two delivery agencies, Revenue Canada and the Manitoba Minister of Finance through the office of Manitoba Film & Sound Recording Development Corporation ("MF&S"). MF&S certifies that the applicant is eligible to apply for the credit, and Revenue Canada processes the income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of the credit is 35% of the eligible Manitoba labour expenditures, to a maximum of 22.5% of the total production costs. Eligible Manitoba labour must be resident in Manitoba on the last day in the year in which the production expense occurred. In some cases the residency requirement may be waived.

Eligibility

The credit is available only to Canadian taxable corporations with a permanent establishment in Manitoba and with assets of less than $50 million, whose primary business in Canada is the production of films and videos.

The corporation must pay a minimum of 25% of its wages and salaries to Manitoba residents for work done in Manitoba, except in the case of documentaries for which there is no resident labour requirement.

There is no requirement for the corporation to own copyright.

Applicable Fees

At present there is no fee for application or receipt of this tax credit.

ONTARIO FILM AND TELEVISION TAX CREDIT

This Ontario tax credit was introduced effective June 30, 1996, and is delivered through the format of a refundable income tax credit. It has gone through several levels of enhancement, most recently in the May 4, 1999 Ontario budget proposals. It has two delivery agencies, the Ontario Ministry of Finance and the Ontario Film Development Corporation ("OFDC"). OFDC certifies that the applicant is eligible to apply for the credit, and the Ontario Ministry of Finance processes the provincial income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of this credit is 20% of qualified Ontario labour, to a maximum of 9.6% of total production costs. An enhanced rate of 30% is available on the first $240,000 of qualified Ontario labour for first-time producers. Ontario labour must have been resident in Ontario in the year prior to the year of production, and prior to November 1, 1997 certain annual maximum limitations existed for the amount of credit that could be claimed by an associated group of corporations.

Eligibility

The credits are available only to taxable Canadian corporations whose primary business is the production of Canadian films and videos and which have a permanent establishment in Ontario. As well, the individual producer of the production must have been resident in Ontario for two years prior to the year of production.

The film and video projects must have a minimum of Canadian content as established through a point test by CAVCO. A proposal in the May 4, 1999 provincial budget would see the point test reduced to a score of 6 from the present requirement of 8 effective for productions starting their principal photography after May 4, 1999. At least 75% of the production costs must be paid to Ontario individuals or companies, and at least 75% of the post-production must be done in Ontario.

The project must be supported by a Canadian broadcast licence for broadcast in Ontario or distribution agreement with an Ontario-based distributor. While there are no specific copyright provisions, it is understood that copyright must be owned until meeting the distribution requirements.

Applicable Fees

The fee for this credit is the greater of 0.05% of the production costs and $100, to a maximum of $3,000. An additional $100 is payable if an interim estimate letter of approval is requested.

ONTARIO PRODUCTION SERVICES TAX CREDIT

This Ontario tax credit was introduced effective November 1, 1997, and is delivered through the format of a refundable income tax credit. It has two delivery agencies, the Ontario Ministry of Finance and the Ontario Film Development Corporation ("OFDC"). OFDC certifies that the applicant is eligible to apply for the credit, and the Ontario Ministry of Finance processes the provincial income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of credit is 11% of the qualified Ontario labour expenditure with no maximum limit. Ontario labour must have been resident in Ontario in the year prior to the year of production.

Eligibility

The credit is available only to taxable corporations with a permanent establishment in Ontario whose primary business in Canada is the production of films and videos.

The corporation must own the copyright while the production occurs in Ontario, or must have contracted directly with the copyright holder for the provision of production services where the copyright owner themselves would not qualify for the credit.

The production cost for a single production must be at least Cdn $ 1 million. The production cost per episode for a pilot or series with a running time of less than 30 minutes must be at least Cdn $100,000. The production cost per episode for a pilot or series with a running time of 30 minutes or more must be at least Cdn $200,000.

Applicable Fees

The fee for this credit is the greater of 0.05% of the production costs related to the

production in Ontario and $100, to a maximum of $5,000. An additional $100 is payable if an interim estimate letter of approval is requested.

ONTARIO COMPUTER ANIMATION AND SPECIAL EFFECTS TAX CREDIT

This Ontario tax credit was introduced effective June 30, 1997, and is delivered through the format of a refundable income tax credit. It has also gone through various levels of enhancement, most recently in the May 4, 1999 Ontario budget proposals. It has two delivery agencies, the Ontario Ministry of Finance and the Ontario Film Development Corporation ("OFDC"). OFDC certifies that the applicant is eligible to apply for the credit, and the Ontario Ministry of Finance processes the provincial income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of this credit is 20% of qualified Ontario labour, to a maximum of 9.6% of the net cost of eligible computer animation and special effects activities. Ontario labour must have been resident in Ontario in the year prior to the year of production, and have been paid salary or wages directly attributable to eligible activities. Effective for expenditures after May 4, 1999, the proposals in the recent provincial budget would now include 50% of amounts paid to non-employees for eligible services.

Eligibility

The credits are available only to taxable Canadian corporations which perform eligible computer animation and special effects activities for eligible productions and which have a permanent establishment in Ontario.

There is no requirement for the corporation to own copyright.

This credit may be claimed in conjunction with either the Ontario Film and Television Tax Credit or the Ontario Production Services Tax Credit.

Applicable Fees

The fee for this credit is the greater of 0.05% of the prescribed costs of the eligible computer animation and special effects activities and $100, to a maximum of $5,000. An additional $100 is payable if an interim estimate letter of approval is requested.

QUEBEC FILM AND TELEVISION PRODUCTION TAX CREDIT

This Quebec tax credit was introduced effective December 18, 1990, and is delivered through the format of a refundable income tax credit. It was the first film tax credit introduced in Canada, and remains still today one of the most beneficial. It has two delivery agencies, the Quebec Ministère des Finances and the Société de développement des entreprises culturelles ("SODEC"). SODEC certifies that the applicant is eligible to apply for the credit, and the Quebec Ministère des Finances processes the provincial income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of this credit is 33 1/3% of qualified Quebec labour, to a maximum of 15% of total production costs. Quebec labour must have been resident in Quebec in the year prior to the year of production. A production or series maximum limitation of $2.5 million of tax credit exists. The credit increases to 45% of qualified Quebec labour, to a maximum of 20.25% of total production costs where a French language content criteria is met.

Eligibility

The credits are available only to taxable Canadian corporations whose primary business is the production of Canadian films and videos and which have a permanent establishment in Quebec. As well, the individual producer of the production must have been resident in Quebec for two years prior to the year of production.

The film and video projects must have a minimum of Canadian content as established through a point test essentially the same as the one used by CAVCO. Certain key production roles must be filled by individuals who have been resident in Quebec for at least two years prior to the year of production. At least 75% of the production costs must be paid to Quebec individuals or companies, and at least 75% of the post-production must be done in Quebec.

The project must be supported by a Canadian broadcast licence for broadcast in Quebec or distribution agreement ensuring Quebec distribution. While there are no specific copyright provisions, it is understood that copyright must be owned until meeting the distribution requirements.

Applicable Fees

The fee for this credit is $1.50 per $1,000 of Quebec production costs.

QUEBEC PRODUCTION SERVICES TAX CREDIT

This Quebec tax credit was introduced effective February 12, 1998, and is delivered through the format of a refundable income tax credit. It has two delivery agencies, the Quebec Ministère des Finances and the Société de développement des entreprises culturelles ("SODEC"). SODEC certifies that the applicant is eligible to apply for the credit, and the Quebec Ministère des Finances processes the provincial income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of credit is 11% of the qualified Quebec labour expenditure with no maximum limit. Quebec labour must have been resident in Quebec in the year prior to the year of production.

Eligibility

The credit is available only to taxable corporations with a permanent establishment in Quebec whose primary business in Canada is the production of films and videos.

The corporation must own the copyright while the production occurs in Quebec, or must have contracted directly with the copyright holder for the provision of production services where the copyright owner themselves would not qualify for the credit.

The production cost for a single production must be at least Cdn $ 1 million. The production cost per episode for a pilot or series with a running time of less than 30 minutes must be at least Cdn $100,000. The production cost per episode for a pilot or series with a running time of 30 minutes or more must be at least Cdn $200,000.

Applicable Fees

The fee for this credit is $3.00 per $1,000 of qualified labour on the first $1.5 million of labour, and $1.50 per $1,000 on amounts in excess of $1.5 million. The minimum fee is set at $350.

QUEBEC COMPUTER ANIMATION AND SPECIAL EFFECTS TAX CREDIT

This Quebec tax credit was introduced effective March 26, 1997, and is delivered through the format of a refundable income tax credit. It has also gone through various levels of enhancement, most recently in the March 31, 1998 Quebec budget. It has two delivery agencies, the Quebec Ministère des Finances and the Société de développement des entreprises culturelles ("SODEC"). SODEC certifies that the applicant is eligible to apply for the credit, and the Quebec Ministère des Finances processes the provincial income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of this credit is 11 2/3% of qualified Quebec labour for claims relating to the Quebec Film and Television Production Tax Credit, and 20% of qualified Quebec labour for claims related to the Quebec Production Services Tax Credit. Quebec labour must have been resident in Quebec in the year prior to the year of production, and have been paid salary or wages directly attributable to eligible activities.

Eligibility

The credits are available only to taxable Canadian corporations which perform eligible computer animation and special effects activities for eligible productions and which have a permanent establishment in Quebec.

This credit is claimed in conjunction with either the Quebec Film and Television Production Tax Credit or the Quebec Production Services Tax Credit.

Applicable Fees

There are no additional fees for this tax credit.

NOVA SCOTIA FILM INDUSTRY TAX CREDIT

This Nova Scotia tax credit was introduced effective January 1, 1995, and is delivered through the format of a refundable income tax credit. It has two delivery agencies, Revenue Canada and the Nova Scotia Minister of Finance through the office of Nova Scotia Film Development Corporation ("NFSD"). NFSD certifies that the applicant is eligible to apply for the credit, and Revenue Canada processes the income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of the credit is 32.5% of the eligible Nova Scotia labour expenditures, to a maximum of 16.25% of the total production costs. Eligible Nova Scotia labour must be resident in Nova Scotia on the last day in the year prior to the year in which the production expense occurred.

Eligibility

The credit is available only to Canadian taxable corporations with a permanent establishment in Nova Scotia and with assets of less than $25 million, whose primary business in Canada is the production of films and videos.

The corporation must pay a minimum of 25% of its wages and salaries to Nova Scotia residents for work done in Nova Scotia.

There is no requirement for the corporation to own copyright.

Applicable Fees

At present there is no fee for application or receipt of this tax credit.

NEW BRUNSWICK FILM TAX CREDIT

This New Brunswick tax credit was introduced effective June 13, 1996, and is delivered through the format of a refundable income tax credit. It has two delivery agencies, Revenue Canada and the New Brunswick Minister of Finance through the office of Film New Brunswick ("FNB"). FNB certifies that the applicant is eligible to apply for the credit, and Revenue Canada processes the income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of the credit is 30% of the eligible New Brunswick labour expenditures, to a maximum of 15% of the total production costs. The amount of credit is 40% of the eligible New Brunswick labour expenditures, to a maximum of 20% of the total production costs for first time productions. An additional credit of 35% is paid on the amount by which a current year’s eligible labour expenditures exceeds the expenditures of the prior year, to a maximum of 17.5% of the total production costs. Eligible New Brunswick labour must be resident in New Brunswick on the last day in the year prior to the year in which the production expense occurred. In some cases the residency requirement may be waived.

There is an annual tax credit maximum of $1 million per project, and $2 million per associated group of corporations.

Eligibility

The credit is available only to Canadian taxable corporations with a permanent establishment in New Brunswick and with assets of less than $25 million, whose primary business in Canada is the production of films and videos.

The corporation must pay a minimum of 25% of its wages and salaries to New Brunswick residents for work done in New Brunswick.

There is no requirement for the corporation to own copyright.

Applicable Fees

At present there is no fee for application or receipt of this tax credit.

NEWFOUNDLAND / LABRADOR FILM INDUSTRY TAX CREDIT

This Newfoundland / Labrador tax credit was introduced effective January 13, 1999, and is delivered through the format of a refundable income tax credit. It has two delivery agencies, Revenue Canada and the Newfoundland Minister of Finance through the office of Newfoundland and Labrador Film Development Corporation ("NLFDC"). NLFDC certifies that the applicant is eligible to apply for the credit, and Revenue Canada processes the income tax return, performs any verification deemed necessary, and then processes a payment for the refund.

Amount of Credit

The amount of the credit is 40% of the eligible Newfoundland / Labrador labour expenditures, to a maximum of 25% of the total production costs. Eligible Newfoundland / Labrador labour must be resident in Newfoundland / Labrador on the last day in the year in which the production expense occurred. In some cases the residency requirement may be waived.

There is an annual tax credit maximum of $1 million per project, and $2 million per associated group of corporations.

Eligibility

The credit is available only to Canadian taxable corporations with a permanent establishment in Newfoundland / Labrador and with assets of less than $25 million, whose primary business in Canada is the production of films and videos.

The corporation must pay a minimum of 25% of its wages and salaries to Newfoundland / Labrador residents for work done in Newfoundland / Labrador.

There is no requirement for the corporation to own copyright.

Applicable Fees

At present there is no fee for application or receipt of this tax credit.

The information provided herein is for general guidance on matters of interest only. The application and impact of laws, regulations and administrative practices can vary widely, based on the specific facts involved. In addition, laws, regulations and administrative practices are continually being revised. Accordingly, this information is not intended to constitute legal, accounting, tax, investment or other professional advice or service.

While every effort has been made to ensure the information provided herein is accurate and timely, no decision should be made or action taken on the basis of this information without first consulting a PricewaterhouseCoopers LLP professional. Should you have any questions concerning the information provided herein or require specific advice, please contact your PricewaterhouseCoopers LLP advisor.

PricewaterhouseCoopers refers to the Canadian firm of PricewaterhouseCoopers LLP and other members of the worldwide PricewaterhouseCoopers organization.

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    Information Collection and Use

    We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

    We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to unsubscribe@mondaq.com with “no disclosure” in the subject heading

    Mondaq News Alerts

    In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.

    Cookies

    A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

    Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

    Log Files

    We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.

    Links

    This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

    Surveys & Contests

    From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.

    Mail-A-Friend

    If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.

    Emails

    From time to time Mondaq may send you emails promoting Mondaq services including new services. You may opt out of receiving such emails by clicking below.

    *** If you do not wish to receive any future announcements of services offered by Mondaq you may opt out by clicking here .

    Security

    This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to webmaster@mondaq.com.

    Correcting/Updating Personal Information

    If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to EditorialAdvisor@mondaq.com.

    Notification of Changes

    If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

    How to contact Mondaq

    You can contact us with comments or queries at enquiries@mondaq.com.

    If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at problems@mondaq.com and we will use commercially reasonable efforts to determine and correct the problem promptly.

    By clicking Register you state you have read and agree to our Terms and Conditions