Investor Presentaiton

An activity will not be considered eligible if it involves the development of a product that is "contrary to public policy" in the opinion of the Minister. Examples of content that would be considered "contrary to public policy" in the opinion of the Minister include product that: . incites hatred against an identifiable group, or has a dominant characteristic which is the undue exploitation of sex, violence involving one or more crimes, horror, or cruelty. 4. Post-production, visual effects and digital animation Eligible businesses include those that are engaged in producing, distributing, recording, and providing related services such as post-production services, promotion, and exhibition, motion picture processing and developing services. Businesses that provide facilities and technical expertise for recording, and post-production services are also eligible. Digital animation is animation created primarily with the use of digital technology including computer animation hardware and software. Visual effect is commonly used in connection with live action productions or sequences to refer to a special effect which is usually inserted into the production after filming. The effect may be created by digitally augmenting and manipulating visual imagery originating on film, tape and/or digital elements generated in the computer and compositing the modified imagery back onto film or tape. Examples of eligible business activities include the following: 12 Developing and printing of commercial motion picture film • Music studio recording services • Editing motion picture films, video or television tape • • • Visual effects photography, including, but not limited to: O Blue or green screen photography ○ element photography О motion control photography О miniature photography O motion capture sessions and digital scanning and/or surveying of actors, set pieces or entire sets Audio/sound editing and mixing Film, video and tape transfer service Motion picture film, television tape and video processing, editing, titling and sub-titling Music video production • Audio recordings, integrated manufacture, release and distribution • Stock footage, film libraries Tele-production services Alberta Investor Tax Credit Program | January 2019

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