Sony Pictures Imageworks Canada Inc. 03312014 (With Film Cre
2014-09-29 12:45
2014-03-31
Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
Do not use this area
INFORMATION RETURN OF NON-ARM'S LENGTH TRANSACTIONS WITH NON-RESIDENTS
T106 SUMMARY FORM
Refer to the instruction sheet before you complete the T106 Summary and Slips.
Complete a separate T106 Slip for each non-resident.
Refer to the instruction sheet for information on the penalties applicable to each T106 Slip.
If an election has been made to use functional currency
(see instruction sheet), state the elected functional currency code:
Section 1 – Reporting person/partnership identification
Check ( Ö ) the applicable box and complete the areas that apply.
Corporation name
X Corporation
Business Number (BN)
Sony Pictures Imageworks Canada Inc.
Partnership name
Partnership
83758 0257 RC0001
Partnership identification number
Partnership code
1
2
3
Trust name
Trust
Trust account number
First name
Individual
Last name
Initial
Individual code
1
No.
Reporting
person/
partnership
address:
Social Insurance Number
2
Street
10202 West Washington Blvd
City
Province or territory
Culver city CA US 90232
Postal
code
Section 2 – Summary information
1. For what tax year/fiscal period are you filing these T106 forms?
Year Month Day
From
2013-04-01
2. Is this the first time you have filed T106 forms?
To
3. Enter the total number of T106
Slips attached.
2014-03-31
4. Enter the total of all box "I" amounts from the T106
Slips attached (to the nearest Canadian dollar or functional
currency unit – see Instructions).
$
1
Yes
If no, indicate the last tax year/fiscal
period end for which the reporting
person/partnership filed T106 forms.
Year Month Day
X No
Year Month Day
2013-03-31
5. Enter the gross revenue of the reporting
person/partnership (to the nearest Canadian
dollar or functional currency unit – see Instructions).
$
52,516,599
12,664,284
6. State the main business activities of the reporting person/partnership by entering the appropriate NAICS code(s) – see Instructions for NAICS codes.
NAICS
1
2
3
4
512120
code(s):
7. Are any of the amounts (e.g., income, deductions, foreign tax credits)
8. Are any of the amounts (e.g., income, deductions, foreign tax credits)
claimed by the reporting person/partnership in the current tax year/fiscal
claimed by the reporting person/partnership in the
period affected by any completed, outstanding or
current tax year/fiscal period adjusted to reflect an
anticipated requests for competent authority
assessment or a proposed assessment by a foreign
Yes
X No
Yes
X No
assistance?
tax administration?
9. Are any of the transfer pricing methodologies (TPM) used by the reporting person/partnership predicated on an
Yes
X No
advanced pricing arrangement (APA) or similar arrangement between any non-resident and a foreign tax administration?
10. Does the reporting person/partnership have to file a NR4, T4, T4A or T4A-NR return(s) for the transactions reported
in Part III of the T106 Slips?
If yes, state the primary account
1
2
numbers:
Yes
X No
1. Has the reporting person/partnership received from or provided to any non-resident any non-monetary
consideration for any service, transfer of tangible or intangible property, or anything whatever, under an
exchange, swap, barter, bonus, discount or other such arrangement?
Yes
X No
2. Has the reporting person/partnership provided to any non-resident any service, transfer of tangible or
intangible property, or anything whatever, for which there was nil consideration?
Yes
X No
Section 3 – Non-monetary or nil consideration
Certification
Person to contact for more information (please print)
First name
Last name
Telephone number
Urara Adachi
(310) 244-6534
I, Michael Nazitto
on these T106 Summary and Slips is, to the best of my knowledge, correct and complete.
Date
Authorized signing officer's, person's, or representative's signature
, certify that the information given
Position, title, or officer's rank
Assistant Secretary
Privacy Act, Personal Information Bank number CRA PPU 205
T106 E (11)
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
VERSION 2014 V1.1
Sony Pictures Imageworks Canada Inc. 03312014 (With Film Cre
2014-09-29 12:45
2014-03-31
Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
T106L – List of non-residents
Reporting person/partnership
Business number
Sony Pictures Imageworks Canada Inc.
Tax year end
Year Month Day
83758 0257 RC0001
2014-03-31
Legend
A = Type of relationship
B = Country
C = Financial statements required
Ending balance
Part IV
Loans, advances, investments and similar amounts
Name of the non-resident
A
B
Sony Pictures Imageworks Inc.
2
USA
C
Totals
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
Amount
Box I
Amounts
owed
by
52,516,599
28,849,782
52,516,599
28,849,782
VERSION 2014 V1.1
Amounts
owed
to
Investment
in
non-resident
Part V
Current accounts
Accounts
payable
Accounts
receivable
Page 1
Sony Pictures Imageworks Canada Inc. 03312014 (With Film Cre
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2014-03-31
Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
T106 SLIP
Refer to the information and instruction sheet before you complete this form.
Check ( Ö ) the applicable boxes and complete the areas that apply.
1
Slip
1
of
Part I – Reporting person/partnership information
Corporation
Business Number (BN)
X
83758 0257 RC0001
Partnership
Trust
Partnership identification number
For what tax year/fiscal period are you filing this
T106 Slip?
Trust account number
Individual
From
Year
Month
Social Insurance Number
Day
Year
To
2013-04-01
Month
Day
2014-03-31
Part II – Non-resident information
1. Name of the non-resident
Sony Pictures Imageworks Inc.
2. Address of the non-resident and country of residence (see Instructions for information on country codes)
10202 West Washington Blvd.
3. Type of relationship:
1
Non-resident is controlled by
reporting person/partnership
2 X
Non-resident controls
reporting person/partnership
4. State the main business activities for the transactions
reported in Part III by entering the appropriate NAICS
3
code(s). See instructions for NAICS codes.
NAICS
1
2
4
512120
code(s):
6. Have you prepared or obtained contemporaneous documentation
as described in subsection 247(4) of the Income Tax Act for the
tax year/fiscal period with respect to the non-resident?
3
Other
Country
code
If "1", is the non-resident in a country
with which Canada does not have
a tax treaty?
5. State the main countries for the
transactions reported in Part III by
entering the appropriate country
code(s) – see Instructions.
Country code(s):
Yes X
No
Yes
1
USA
If yes, attach
No financial
statements of
the non-resident.
2
USA
3
4
7. Have any of the transfer pricing methodologies
(TPM) changed since the previous reporting period
with respect to the non-resident?
Yes
No X
Part III – Transactions between reporting person/partnership and non-resident
Enter in the appropriate box the monetary consideration (to the nearest Canadian dollar/ functional currency unit if applicable) derived or incurred for the
following transactions with the non-resident. Enter the appropriate transfer pricing methodology (TPM) codes from the list in the Instructions.
Sold to
non-resident
Tangible Property
Stock in trade/raw materials
...........................
TPM
$
Rents
.....................................
Royalties (e.g., for the use of patents, trademarks, secret formulas, know-how)
...
.
License or franchise fees
.............................
Intangible property or rights (acquired or disposed of)
............
Expenditure to
non-resident
TPM
$
Revenue from
non-resident
Rents, Royalties and Intangible Property
TPM
$
$
Other (specify):
Purchased from
non-resident
TPM
$
$
$
$
$
$
$
$
Services
.......
....................
Research and development
............................
Commissions
....................................
Management, financial, administrative, marketing, training, etc.
$
Engineering, technical, construction, etc.
$
$
$
$
$
$
$
$
$
$
Sale of financial property (including factoring, securitizations and securities)
$
$
..................................
Securities Lending (fees and compensation payments)
............
Insurance
......................................
$
$
$
$
$
$
$
$
1,484,900
7
$
Financial
Interest
..............................
Dividends (e.g., common stock, preferred stock, deemed dividends)
.........
.......
Lease payments
Other (excluding derivatives - see Part V):
Other
Reimbursement of expenses
...........................
$
9,819,201
$
11,304,101
B= $
$
Other:
Please enter the total of all entries made in each column of Part III
. . .A=
$
$
Privacy Act, Personal Information Bank number CRA PPU 205
T106 E (11)
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
VERSION 2014 V1.1
Page 1
Sony Pictures Imageworks Canada Inc. 03312014 (With Film Cre
2014-09-29 12:46
2014-03-31
Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
Part IV – Loans, advances, investments and similar amounts
Amounts owed by reporting person/partnership
Amounts owed to reporting person/partnership
Investment in non-resident (ACB)
........
Beginning balance
10,245,486 + $
$
+ $
$
Increase
29,908,397
+ $
$
Please enter the total of all entries made in each column of Part IV
..
.C= $
29,908,397
– $
– $
– $
D= $
Decrease
11,304,101 = $
= $
Ending balance
28,849,782
= $
11,304,101
Part V – Derivatives
Number of
contracts
.............
102 Foreign Exchange Contracts
.........
103 Credit Contracts . . . . . . . . . . . . . . . . .
104 Equity Contracts . . . . . . . . . . . . . . . . .
105 Commodity Contracts . . . . . . . . . . . . . .
106 Index Contracts
.................
107 Fees (including commissions) . . . . . . . . .
101 Interest Rate Contracts
Notional
amount
Revenue from
non-resident
Expenditure to
non-resident
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
F=$
G= $
H=$
108 Other payments/receipts (specify)
Please enter the total of all entries made
in each column of Part V . . . . . . . .
. . . . . .E=
Please enter in box I the total of all entries made
in boxes A, B, C, D, G and H
.........
.................
I=$
52,516,599
Part VI – Current accounts
Beginning balance
Amount of accounts payable
Amount of accounts receivable
...........
..........
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
$
$
VERSION 2014 V1.1
Increase
+ $
+ $
Decrease
– $
– $
Ending balance
= $
= $
Page 2
Sony Pictures Imageworks Canada Inc. 03312014 (With Film Cre
2014-09-29 12:46
2014-03-31
Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
Information Return for Corporations Filing Electronically
You have to complete this return for every initial and amended T2 Corporation Income Tax Return electronically filed to the Canada Revenue Agency
(CRA) on your behalf.
By completing Part 2 and signing Part 3, you acknowledge that, under the Income Tax Act, you have to keep all records used to prepare your corporation
income tax return, and provide this information to us on request.
Part 4 must be completed by either you or the electronic transmitter of your corporation income tax return.
Give the signed original of this return to the transmitter and keep a copy in your own records for six years.
Do not submit this form to the CRA unless we ask for it.
We are responsible for ensuring the confidentiality of your electronically filed tax information only after we have accepted it.
This return is for your records. Do not send it to us unless we ask for it.
Part 1 – Identification
Name of corporation
Business Number
Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
From
Y
Tax year
M
To
D
Y
2013-04-01
M
D
2014-03-31
Is this an amended return?
.........
Yes
No X
Part 2 – Declaration
Enter the following amounts, if applicable, from your corporation income tax return for the tax year noted above:
.................
3,290,559
.............................................................
493,583
Net income or (loss) for income tax purposes from Schedule 1, financial statements or GIFI (line 300)
Part I tax payable (line 700)
Part II surtax payable (line 708)
...........................................................
Part III.1 tax payable (line 710)
...........................................................
Part IV tax payable (line 712)
Part IV.1 tax payable (line 716)
Part VI tax payable (line 720)
............................................................
...........................................................
............................................................
Part VI.1 tax payable (line 724)
...........................................................
Part XIV tax payable (line 728)
...........................................................
................................................
Net provincial and territorial tax payable (line 760)
Provincial tax on large corporations (line 765)
...................................................
Part 3 – Certification and authorization
I,
Nazitto
Michael
Last name
Assistant Secretary
First name
,
Position, office, or rank
am an authorized signing officer of the corporation. I certify that I have examined the corporation T2 income tax return, including accompanying schedules
and statements, and that the information given on the T2 return and this T183 Corp information return is, to the best of my knowledge, correct and
complete. I also certify that the method of calculating income for this tax year is consistent with that of the previous tax year except as specifically
disclosed in a statement attached to this return.
I authorize the transmitter identified in Part 4 to electronically file the corporation income tax return identified in Part 1. The transmitter can also modify the
information originally filed in response to any errors Canada Revenue Agency identifies. This authorization expires when the Minister of National Revenue
accepts the electronic return as filed.
(310) 244-7027
Date (yyyy/mm/dd)
Signature of an authorized signing officer of the corporation
Part 4 – Transmitter identification
The following transmitter has electronically filed the tax return of the corporation identified in Part 1.
Name of
person or firm
Deloitte LLP
Electronic filer number
Privacy Act, Personal Information Bank number CRA PPU 047
T183 CORP E (14)
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
VERSION 2014 V1.1
Telephone number
Sony Pictures Imageworks Canada Inc. 03312014 (With Film Cre
2014-09-29 12:46
2014-03-31
Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
200
T2 Corporation Income Tax Return
055
This form serves as a federal, provincial, and territorial corporation income tax return, unless the corporation is located in
Quebec or Alberta. If the corporation is located in one of these provinces, you have to file a separate provincial
corporation return.
Do not use this area
All legislative references on this return are to the federal Income Tax Act. This return may contain changes that had not yet
become law at the time of publication.
Send one completed copy of this return, including schedules and the General Index of Financial Information (GIFI), to your
tax centre or tax services office. You have to file the return within six months after the end of the corporation's tax year.
For more information see www.cra.gc.ca or Guide T4012, T2 Corporation – Income Tax Guide.
Identification
Business number (BN)
. . . . . . . . . . 001 83758 0257 RC0001
Corporation's name
002
To which tax year does this return apply?
Tax year start
Sony Pictures Imageworks Canada Inc.
Address of head office
Has this address changed since the last
time we were notified? . . . . . . . . . .
(If yes, complete lines 011 to 018.)
060
City
1 Yes
2 No
X
Province, territory, or state
Vancouver
015
016
Country (other than Canada)
BC
017
018
V6B 2X6
2 No
X
021 c/o Sony Pictures Imageworks Inc.
022 10202 West Washington Blvd
023
City
026
Country (other than Canada)
CA
90232
028
Location of books and records
Has the location of books and records
changed since the last time we were
notified?
................
(If yes, complete lines 031 to 038.)
. . . . 030
1 Yes
2 No
X
1128 Homer Street 3rd Floor
031
032
City
Province,territory, or state
Vancouver
035
036
Country (other than Canada)
BC
Postal code/Zip code
037
038
V6B 2X6
Canadian-controlled
private corporation (CCPC)
2
private
X Other
corporation
3
4
Corporation controlled
by a public corporation
5
Other corporation
(specify, below)
Public
corporation
If the type of corporation changed during
the tax year, provide the effective
date of the change
............
2 No
. . . . . . . . . . . . . 065
1 Yes
2 No
X
. . . . . 067
1 Yes
2 No
X
. . . . . . . . . . . . . . . 070
1 Yes
2 No
Amalgamation? . . . . . . . . . . . . . . . 071 1 Yes
If yes, complete lines 030 to 038 and attach Schedule 24.
2 No
X
X
. . . . . . 066
Is the corporation a professional
corporation that is a member of
a partnership? . . . . . . . . . . .
Has there been a wind-up of a
subsidiary under section 88 during the
current tax year?
.............
If yes, complete and attach Schedule 24.
Is this the final tax year
before amalgamation?
. 072
1 Yes
2 No
X
. . . . . . . . . . 076
1 Yes
2 No
X
1 Yes
2 No
X
Is this the final return up to
dissolution?
........
. . . . . . . . . 078
If an election was made under
section 261, state the functional
currency used . . . . . . . . . .
. . . . . . 079
Is the corporation a resident of Canada?
If no, give the country of residence on line
080 1 Yes X 2 No
081 and complete and attach Schedule 97.
Is the non-resident corporation
claiming an exemption under
an income tax treaty?
. . . . . . . . . . . 082 1 Yes
If yes, complete and attach Schedule 91.
If the corporation is exempt from tax under section 149,
tick one of the following boxes:
1
Exempt under paragraph 149(1)(e) or (l)
085
2
3
4
. . 043
YYYY MM DD
2 No
Exempt under paragraph 149(1)(j)
Exempt under paragraph 149(1)(t)
Exempt under other paragraphs of section 149
Do not use this area
095
096
T2 E (13)
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
X
081
040 Type of corporation at the end of the tax year
1
1 Yes
YYYY MM DD
Incorporation?
Postal code/Zip code
US
027
. . 063
Is this the first year of filing after:
Province, territory, or state
Culver city
If yes, provide the date
control was acquired
2014-03-31
YYYY MM DD
Has there been an acquisition of control
to which subsection 249(4) applies since
the tax year start on line 060? . . . . . .
Is the date on line 061 a deemed
tax year-end in according to
subsection 249(3.1)? . . . . . .
Postal code/Zip code
Mailing address (if different from head office address)
Has this address changed since the last
time we were notified?
. . . . . . . . . . . 020 1 Yes
(If yes, complete lines 021 to 028.)
025
Tax year-end
061
YYYY MM DD
. . 010
1128 Homer Street 3rd Floor
011
012
2013-04-01
VERSION 2014 V1.1
Page 1
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83758 0257 RC0001
Attachments
Financial statement information: Use GIFI schedules 100, 125, and 141.
Schedules – Answer the following questions. For each yes response, attach the schedule to the T2 return, unless otherwise instructed.
Yes Schedule
....................................................
..........................................................
Is the corporation an associated CCPC that is claiming the expenditure limit?
.....................................
Does the corporation have any non-resident shareholders who own voting shares?
..................................
Is the corporation related to any other corporations?
Is the corporation an associated CCPC?
Has the corporation had any transactions, including section 85 transfers, with its shareholders, officers, or employees,
other than transactions in the ordinary course of business? Exclude non-arm's length transactions with non-residents
If you answered yes to the above question, and the transaction was between corporations not dealing at arm's length,
were all or substantially all of the assets of the transferor disposed of to the transferee?
...............
150 X
160
161
151 X
49
19
. . . . . . . . . . . . . 162
11
163
164
165
166
167
44
................
..................
Is the corporation claiming a deduction for payments to a type of employee benefit plan?
..............................
Is the corporation claiming a loss or deduction from a tax shelter?
............................................
Is the corporation a member of a partnership for which a partnership account number has been assigned?
....................
Has the corporation paid any royalties, management fees, or other similar payments to residents of Canada?
Did the corporation, a foreign affiliate controlled by the corporation, or any other corporation or trust that did not deal at arm's length
with the corporation have a beneficial interest in a non-resident discretionary trust (without reference to section 94)?
.....
Did the corporation have any foreign affiliates during the year?
........................
Has the corporation made any payments to non-residents of Canada under subsections 202(1) and/or 105(1)
of the federal Income Tax Regulations?
.....................................
9
23
. . . . . . . . . 168
. . . . . . . . . . . . . . . . . . . . . . 169
. . . . . . . . . . . . . . . . . . . . . . 170
. . . . . . . . . . . . . . . . . . . . 171 X
Has the corporation had any non-arm's length transactions with a non-resident?
...............
For private corporations: Does the corporation have any shareholders who own 10% or more of the corporation's
common and/or preferred shares?
..........................................
....................
......
Does the corporation earn income from one or more Internet webpages or websites?
.................................
Is the net income/loss shown on the financial statements different from the net income/loss for income tax purposes?
.............
Has the corporation made payments to, or received amounts from, a retirement compensation plan arrangement during the year?
173 X
172
180
201 X
14
15
T5004
T5013
22
25
29
T106
50
______
88
1
Has the corporation made any charitable donations; gifts to Canada, a province, or a territory;
gifts of cultural or ecological property; or gifts of medicine?
.................
2
Has the corporation received any dividends or paid any taxable dividends for purposes of the dividend refund?
3
Is the corporation claiming any type of losses?
Is the corporation claiming a provincial or territorial tax credit or does it have a permanent establishment
in more than one jurisdiction?
........................................
4
Has the corporation realized any capital gains or incurred any capital losses during the tax year?
i) Is the corporation claiming the small business deduction and reporting income from: a) property (other than dividends deductible on
line 320 of the T2 return), b) a partnership, c) a foreign business, or d) a personal services business; or
ii) does the corporation have aggregate investment income at line 440?
.................................
6
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 202
. . . . . . . . . . . . . . . . . . 203
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 204
. . . . . . . . . . . . . . . . . . . . . . . . . 205 X
. . . . . . . . . . . . . . . . . . . . . . . . . . 206
5
207
208 X
210
212
213
216
217
218
220
221
227
231
232
233 X
234 X
237
238
242
243
244
249
7
........
...................................
Does the corporation have any property that is eligible capital property?
........................................
Does the corporation have any resource-related deductions?
...............................................
Is the corporation claiming deductible reserves (other than transitional reserves under section 34.2)?
.......................
Is the corporation claiming a patronage dividend deduction?
...............................................
Is the corporation a credit union claiming a deduction for allocations in proportion to borrowing or an additional deduction?
...........
Is the corporation an investment corporation or a mutual fund corporation?
.......................................
Is the corporation carrying on business in Canada as a non-resident corporation?
..................................
Is the corporation claiming any federal or provincial foreign tax credits, or any federal or provincial logging tax credits?
.............
Does the corporation have any Canadian manufacturing and processing profits?
...................................
Is the corporation claiming an investment tax credit?
....................................................
Is the corporation claiming any scientific research and experimental development (SR&ED) expenditures?
....................
Is the total taxable capital employed in Canada of the corporation and its related corporations over $10,000,000?
................
Is the total taxable capital employed in Canada of the corporation and its associated corporations over $10,000,000?
..............
Is the corporation claiming a surtax credit?
.........................................................
Is the corporation subject to gross Part VI tax on capital of financial institutions?
...................................
Is the corporation claiming a Part I tax credit?
.......................................................
Is the corporation subject to Part IV.1 tax on dividends received on taxable preferred shares or Part VI.1 tax on dividends paid?
........
Is the corporation agreeing to a transfer of the liability for Part VI.1 tax?
.........................................
Is the corporation subject to Part II - Tobacco Manufacturers' surtax?
.........................................
Does the corporation have any property that is eligible for capital cost allowance?
For financial institutions: Is the corporation a member of a related group of financial institutions with one or
more members subject to gross Part VI tax?
................................
........................
...................................
Is the corporation claiming a film or video production services tax credit refund?
...................................
Is the corporation subject to Part XIII.1 tax? (Show your calculations on a sheet that you identify as Schedule 92.)
................
Is the corporation claiming a Canadian film or video production tax credit refund?
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
VERSION 2014 V1.1
250
253
254 X
255
8
10
12
13
16
17
18
20
21
27
31
T661
______
______
37
38
42
43
45
46
39
T1131
T1177
92
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83758 0257 RC0001
Attachments – continued from page 2
Yes Schedule
256
258
259
260
261
262
263
264
. . . . . 265
. . . . . 266
. . . . . 267
................................
Did the corporation have any controlled foreign affiliates?
.................................................
Did the corporation own specified foreign property in the year with a cost amount over $100,000?
.........................
Did the corporation transfer or loan property to a non-resident trust?
..........................................
Did the corporation receive a distribution from or was it indebted to a non-resident trust in the year?
........................
Has the corporation entered into an agreement to allocate assistance for SR&ED carried out in Canada?
.....................
Has the corporation entered into an agreement to transfer qualified expenditures incurred in respect of SR&ED contracts?
..........
T1134
Has the corporation entered into an agreement with other associated corporations for salary or wages of specified employees for SR&ED?
T1174
Did the corporation have any foreign affiliates that are not controlled foreign affiliates?
.......................
.............................
.............................
Did the corporation pay taxable dividends (other than capital gains dividends) in the tax year?
Has the corporation made an election under subsection 89(11) not to be a CCPC?
Has the corporation revoked any previous election made under subsection 89(11)?
Did the corporation (CCPC or deposit insurance corporation (DIC)) pay eligible dividends, or did its
general rate income pool (GRIP) change in the tax year?
.....................
T1134
T1135
T1141
T1142
T1145
T1146
55
T2002
T2002
. . . . . . . . . . . . . . . . . . . . . . . . . . . . 268
. . . . 269
53
Did the corporation (other than a CCPC or DIC) pay eligible dividends, or did its low rate income pool (LRIP) change in the tax year?
54
Additional information
. . . . 270
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 280
Did the corporation use the International Financial Reporting Standards (IFRS) when it prepared its financial statements?
1 Yes
2 No
Is the corporation inactive?
1 Yes
2 No
What is the corporation's main
revenue-generating business activity?
.....
512110
X
X
Motion Picture and Video Production
Specify the principal product(s) mined, manufactured,
sold, constructed, or services provided, giving the
approximate percentage of the total revenue that each
product or service represents.
284
286
288
285
287
289
Film Production
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 291
Did the corporation emigrate from Canada during the tax year?
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 292
Do you want to be considered as a quarterly instalment remitter if you are eligible?
. . . . . . . . . . . . . . . . . . . . . . . . . . . 293
Did the corporation immigrate to Canada during the tax year?
If the corporation was eligible to remit instalments on a quarterly basis for part of the tax year, provide
the date the corporation ceased to be eligible
..............................
100.000 %
%
%
1 Yes
2 No
1 Yes
2 No
1 Yes
2 No
X
X
. . . . . . . . . . . . . . . . . . . 294
YYYY
If the corporation's major business activity is construction, did you have any subcontractors during the tax year?
. . . . . . . . . . 295
1 Yes
MM
DD
2 No
Taxable income
Net income or (loss) for income tax purposes from Schedule 1, financial statements, or GIFI.
. . . . . . . . . . . . . . . . . . . . 300
.............................
Gifts to Canada, a province, or a territory from Schedule 2
.................
Cultural gifts from Schedule 2
.................................
Ecological gifts from Schedule 2
................................
Gifts of medicine from Schedule 2
...............................
Deduct: Charitable donations from Schedule 2
Taxable dividends deductible under section 112 or 113, or subsection 138(6)
from Schedule 3
.................................
........
.....................................
Non-capital losses of previous tax years from Schedule 4
.................
Net capital losses of previous tax years from Schedule 4
.................
Restricted farm losses of previous tax years from Schedule 4
..............
Farm losses of previous tax years from Schedule 4
.....................
Limited partnership losses of previous tax years from Schedule 4
.............
Part VI.1 tax deduction*
3,290,559 A
311
312
313
314
315
320
325
331
332
333
334
335
Taxable capital gains or taxable dividends allocated from
a central credit union
...................
Prospector's and grubstaker's shares
. . . . . . . . . . . . . . . . . . . . 340
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 350
Subtotal
Subtotal (amount A minus amount B) (if negative, enter "0")
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 355
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 360
Income exempt under paragraph 149(1)(t)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 370
Taxable income for a corporation with exempt income under paragraph 149(1)(t) (line 360 minus line 370)
...........
Add:
B
3,290,559 C
Section 110.5 additions or subparagraph 115(1)(a)(vii) additions
Taxable income (amount C plus amount D)
D
3,290,559
3,290,559 Z
* This amount is equal to 3.5 times the Part VI.1 tax payable at line 724 on page 8.
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Small business deduction
Canadian-controlled private corporations (CCPCs) throughout the tax year
Income from active business carried on in Canada from Schedule 7
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400
3.57143
Taxable income from line 360 on page 3, minus 100/28
of the amount on line 632* on page 7, minus
1/(0.38 - X**) 4
times the amount on line 636*** on page 7, and minus any amount that, because of
federal law, is exempt from Part I tax
..............................................
Business limit (see notes 1 and 2 below)
A
. . . . . . . 405
B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 410
C
Notes:
1. For CCPCs that are not associated, enter $ 500,000 on line 410. However, if the corporation's tax year is less than 51 weeks,
prorate this amount by the number of days in the tax year divided by 365, and enter the result on line 410.
2. For associated CCPCs, use Schedule 23 to calculate the amount to be entered on line 410.
Business limit reduction:
x
Amount C
415 ****
=
.........................
E
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 425
F
. . . . . . . . . . . . . . . . . . . . . . . 430
G
D
11,250
Reduced business limit (amount C minus amount E) (if negative, enter "0")
Small business deduction
x
Amount A, B, C, or F, whichever is the least
17 % =
Enter amount G on line 1 on page 7.
* Calculate the amount of foreign non-business income tax credit deductible on line 632 without reference to the refundable tax on the CCPC's
investment income (line 604) and without reference to the corporate tax reductions under section 123.4.
** General rate reduction percentage for the tax year. It has to be pro-rated based on the number of days in the tax year that are in each calendar year.
See page 5.
*** Calculate the amount of foreign business income tax credit deductible on line 636 without reference to the corporation tax reductions under section 123.4.
**** Large corporations
If the corporation is not associated with any corporations in both the current and previous tax years, the amount to be entered on line 415 is:
(total taxable capital employed in Canada for the prior year minus $10,000,000) x 0.225%.
If the corporation is not associated with any corporations in the current tax year, but was associated in the previous tax year, the amount to be
entered on line 415 is: (total taxable capital employed in Canada for the current year minus $10,000,000) x 0.225%.
For corporations associated in the current tax year, see Schedule 23 for the special rules that apply.
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General tax reduction for Canadian-controlled private corporations
Canadian-controlled private corporations throughout the tax year
....................................
.......................
B
Amount QQ from Part 13 of Schedule 27
....................................
C
Personal service business income
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 432
D
Amount used to calculate the credit union deduction (amount F from Schedule 17)
............
E
Amount from line 400, 405, 410, or 425 on page 4, whichever is the least
..................
F
Aggregate investment income from line 440 on page 6*
............................
G
Total of amounts B to G
..............................................
Amount A minus amount H (if negative, enter "0")
................................................
Taxable income from page 3 (line 360 or amount Z, whichever applies)
A
Lesser of amounts V and Y (line Z1) from Part 9 of Schedule 27
x
Amount I
Number of days in the tax year after
December 31, 2010, and before January 1, 2012
Number of days in the tax year
Number of days in the tax year after
December 31, 2011
Number of days in the tax year
x
Amount I
General tax reduction for Canadian-controlled private corporations – Amount J plus amount K
Enter amount L on line 638 on page 7.
H
I
x
11.5 %
=
J
365 x
365
13 %
=
K
365
..................
L
* Except for a corporation that is, throughout the year, a cooperative corporation (within the meaning assigned by subsection 136(2)) or a credit union.
General tax reduction
Do not complete this area if you are a Canadian-controlled private corporation, an investment corporation, a mortgage investment corporation,
a mutual fund corporation, or any corporation with taxable income that is not subject to the corporation tax rate of 38%.
....................................
.......................
N
Amount QQ from Part 13 of Schedule 27
....................................
O
Personal service business income
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 434
P
Amount used to calculate the credit union deduction (amount F from Schedule 17)
............
Q
Total of amounts N to Q
..............................................
Amount M minus amount R (if negative, enter "0")
................................................
Taxable income from page 3 (line 360 or amount Z, whichever applies)
3,290,559 M
Lesser of amounts V and Y (line Z1) from Part 9 of Schedule 27
Amount S
Amount S
3,290,559 x
Number of days in the tax year after
December 31, 2010, and before January 1, 2012
Number of days in the tax year
Number of days in the tax year after
December 31, 2011
Number of days in the tax year
3,290,559 x
General tax reduction – Amount T plus amount U
Enter amount V on line 639 on page 7.
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
x
11.5 %
=
T
365 x
365
13 %
=
427,773 U
365
...............................................
VERSION 2014 V1.1
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3,290,559 S
427,773 V
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Refundable portion of Part I tax
Canadian-controlled private corporations throughout the tax year
x
. . . . . . . . 440
Aggregate investment income
from Schedule 7
Foreign non-business income tax credit from line 632 on page 7
26
2 /
=
3%
................
.......................
B
=
C
A
Deduct:
Foreign investment income
from Schedule 7
x
. . . . . . . . . . 445
9
1 /
3%
(if negative, enter "0")
................................................
Amount A minus amount D (if negative, enter "0")
Taxable income from line 360 on page 3
D
.....................................
Deduct:
Amount from line 400, 405, 410, or 425 on page 4,
whichever is the least
...............
..............
G
=
H
4 =
I
Foreign non-business
income tax credit
from line 632 on page 7
...
x
Foreign business income
tax credit from line 636 on
page 7 . . . . . . . . . .
...
x
100 / 35
E
F
1(0.38 – X*)
Subtotal
J
K
x
2 /
3% =
L
........................
M
. . . . . . . . . . . . . . . . . . . . . . . . . . . . 450
N
Part I tax payable minus investment tax credit refund (line 700 minus line 780 from page 8)
Refundable portion of Part I tax – Amount E, L, or M, whichever is the least
26
* General rate reduction percentage for the tax year. It has to be pro-rated based on the number of days in the tax year that are in each calendar year.
See page 5.
Refundable dividend tax on hand
. . . . . . . . . . . . . . . . . 460
. . . . . . . . . . . . . . . . . . . . . . . . . . . . 465
Refundable dividend tax on hand at the end of the previous tax year
Deduct: Dividend refund for the previous tax year
O
Add the total of:
.............................
P
Total Part IV tax payable from Schedule 3
...................................
Net refundable dividend tax on hand transferred from a predecessor corporation on
amalgamation, or from a wound-up subsidiary corporation
. . . . . . . . . . . . . . . . . . . . . . 480
Q
Refundable portion of Part I tax from line 450 above
R
Refundable dividend tax on hand at the end of the tax year – Amount O plus amount R
. . . . . . . . . . . . . . . . . . . . 485
Dividend refund
Private and subject corporations at the time taxable dividends were paid in the tax year
Taxable dividends paid in the tax year from line 460 on page 2 of Schedule 3
Refundable dividend tax on hand at the end of the tax year from line 485 above
3 =
S
...............................
T
..........
Dividend refund – Amount S or T, whichever is less (enter this amount on line 784 on page 8)
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1 /
......................
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Part I tax
. . . 550
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 602
38 %
Base amount Part I tax – Taxable income from page 3 (line 360 or amount Z, whichever applies) multiplied by
Recapture of investment tax credit from Schedule 31
1,250,412 A
B
Calculation for the refundable tax on the Canadian-controlled private corporation's (CCPC) investment income
(if it was a CCPC throughout the tax year)
............................
....................
Aggregate investment income from line 440 on page 6
Taxable income from line 360 on page 3
i
Deduct:
Amount from line 400, 405, 410, or 425 on page 4, whichever
is the least
...........................
Net amount
..........
.....................................
Refundable tax on CCPC's investment income –
6
ii
. . . . . . . . . . . . 604
C
Subtotal (add amounts A to C)
1,250,412 D
2 / 3 % of whichever is less: amount i or ii
Deduct:
...............................
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 608
Manufacturing and processing profits deduction from Schedule 27
. . . . . . . . . . . . . . . . . . 616
Investment corporation deduction
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 620
Small business deduction from line 430 on page 4
Federal tax abatement
Taxed capital gains
1
329,056
624
.........................
..................
Federal foreign business income tax credit from Schedule 21
.....................
General tax reduction for CCPCs from amount L on page 5
......................
General tax reduction from amount V on page 5
.............................
Federal logging tax credit from Schedule 21
...............................
Federal qualifying environmental trust tax credit
.............................
Investment tax credit from Schedule 31
..................................
Additional deduction – credit unions from Schedule 17
Federal foreign non-business income tax credit from Schedule 21
628
632
636
638
639
640
648
652
Subtotal
Part I tax payable – Amount D minus amount E
427,773
756,829
.................................................
756,829 E
493,583 F
Enter amount F on line 700 on page 8.
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Summary of tax and credits
Federal tax
700
708
710
712
716
720
724
727
728
493,583
Total federal tax
493,583
........................................................
..................................................
Part III.1 tax payable from Schedule 55
...................................................
Part IV tax payable from Schedule 3
....................................................
Part IV.1 tax payable from Schedule 43
...................................................
Part VI tax payable from Schedule 38
....................................................
Part VI.1 tax payable from Schedule 43
...................................................
Part XIII.1 tax payable from Schedule 92
..................................................
Part XIV tax payable from Schedule 20
...................................................
Part I tax payable from page 7
Part II surtax payable from Schedule 46
Add provincial or territorial tax:
Provincial or territorial jurisdiction
. . . 750 BC
(if more than one jurisdiction, enter "multiple" and complete Schedule 5)
Net provincial or territorial tax payable (except Quebec and Alberta)
. . . . . . . . . . . . . . . . . 760
Provincial tax on large corporations (Nova Scotia Schedule 342)
. . . . . . . . . . . . . . . . . . 765
(The Nova Scotia tax on large corporations is eliminated effective July 1, 2012.)
Total provincial or territorial tax
Total tax payable 770
Deduct other credits:
.............................
Dividend refund from page 6
.......................................
Federal capital gains refund from Schedule 18
.............................
Federal qualifying environmental trust tax credit refund
........................
Canadian film or video production tax credit refund (Form T1131)
..................
Film or video production services tax credit refund (Form T1177)
..................
Tax withheld at source
...........................................
Total payments on which tax has been withheld
. . . . . . . . . 801
Provincial and territorial capital gains refund from Schedule 18
...................
Provincial and territorial refundable tax credits from Schedule 5
...................
Tax instalments paid
............................................
Investment tax credit refund from Schedule 31
780
784
788
792
796
797
800
2,033,194
808
812
840
Total credits 890
Refund code
894
1
14,073,589
Overpayment
Balance unpaid
918
Institution number
Account number
If the corporation is a Canadian-controlled private corporation throughout the tax year,
does it qualify for the one-month extension of the date the balance of tax is due?
If this return was prepared by a tax preparer for a fee, provide their EFILE number
14,567,172 B
-14,073,589
Generally, we do not charge or refund a difference
of $2 or less.
910
Branch number
914
14,567,172
If the result is negative, you have an overpayment.
If the result is positive, you have a balance unpaid.
Enter the amount on whichever line applies.
To have the corporation's refund deposited directly into the corporation's bank
account at a financial institution in Canada, or to change banking information you
already gave us, complete the information below:
Change information
12,533,978
Balance (amount A minus amount B)
Direct deposit request
Start
493,583 A
Enclosed payment
.........
898
. . . . . . . . . . . . . . . . . . . . 896 1 Yes
. . . . . . . . . . . . . . . . . . . . . . . 920
2 No
Certification
I, 950
Nazitto
951 Michael
954 Assistant Secretary
,
Last name (print)
First name (print)
Position, office, or rank
am an authorized signing officer of the corporation. I certify that I have examined this return, including accompanying schedules and statements, and that
the information given on this return is, to the best of my knowledge, correct and complete. I also certify that the method of calculating income for this tax
year is consistent with that of the previous tax year except as specifically disclosed in a statement attached to this return.
955
956
Date (yyyy/mm/dd)
Is the contact person the same as the authorized signing officer? If no, complete the information below
958
(310) 244-7027
Signature of the authorized signing officer of the corporation
Telephone number
. . . . . . . . . 957
959
Urara Adachi
Name (print)
2 No X
1 Yes
(310) 244-6534
Telephone number
Language of correspondence – Langue de correspondance
Indicate your language of correspondence by entering 1 for English or 2 for French.
Indiquez votre langue de correspondance en inscrivant 1 pour anglais ou 2 pour français.
990
1
Privacy Act, personal information bank number CRA PPU 047
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SCHEDULE 100
GENERAL INDEX OF FINANCIAL INFORMATION – GIFI
Form identifier 100
Name of corporation
Sony Pictures Imageworks Canada Inc.
Business Number
Tax year end
Year Month Day
83758 0257 RC0001
2014-03-31
Current year
Prior year
Balance sheet information
Account
GIFI
Description
Assets
+
+
–
+
–
+
+
34,649,460
4,199,337
2,723,591
13,780,691
4,234,350
1,567,121
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2599 =
36,125,206
16,447,920
+
+
+
+
31,796,029
14,108,282
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3499 =
31,796,029
14,108,282
. . . . . . . . . . . . . . . . . . . . . . . 3620 +
4,329,177
2,339,638
. . . . . . . . . . . . . . . . . . . . . . . . . 3640 =
36,125,206
16,447,920
. . . . . . . . . . . . . . . . . . . 3849 =
4,329,167
2,339,628
......................................
.................................
Total accumulated amortization of tangible capital assets
................
Total intangible capital assets
................................
Total accumulated amortization of intangible capital assets
...............
Total long-term assets
....................................
* Assets held in trust
......................................
Total current assets
Total tangible capital assets
Total assets (mandatory field)
1599
2008
2009
2178
2179
2589
2590
Liabilities
Total current liabilities
Total long-term liabilities
* Subordinated debt
* Amounts held in trust
....................................
...................................
......................................
.....................................
Total liabilities (mandatory field)
3139
3450
3460
3470
Shareholder equity
Total shareholder equity (mandatory field)
Total liabilities and shareholder equity
Retained earnings
Retained earnings/deficit – end (mandatory field)
* Generic item
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SCHEDULE 125
GENERAL INDEX OF FINANCIAL INFORMATION – GIFI
Form identifier 125
Name of corporation
Sony Pictures Imageworks Canada Inc.
Business Number
Tax year end
Year Month Day
83758 0257 RC0001
2014-03-31
Current year
Prior year
Income statement information
Description
GIFI
. . . . . . . . . . . . 0001
. . . . . 0002
Sequence number . . . . . . . . . . . 0003
Operating name
Description of the operation
Account
01
Description
GIFI
Income statement information
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8089 +
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8518 –
Gross profit/loss
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8519 =
11,304,101
13,687,451
11,304,101
13,687,451
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8518 +
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9367 +
Total expenses (mandatory field)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9368 =
9,819,201
9,819,201
12,138,156
12,138,156
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8299 +
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9368 –
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9369 =
12,664,284
9,819,201
2,845,083
14,004,956
12,138,156
1,866,800
2,845,083
1,866,800
855,544
352,729
1,989,539
1,514,071
Total sales of goods and services
Cost of sales
Cost of sales
Total operating expenses
Total revenue (mandatory field)
Total expenses (mandatory field)
Net non-farming income
Farming income statement information
. . . . . . . . . . . . . . . . . . . . . . . . . . . . 9659 +
. . . . . . . . . . . . . . . . . . . . . . . . . . . 9898 –
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9899 =
Total farm revenue (mandatory field)
Total farm expenses (mandatory field)
Net farm income
Net income/loss before taxes and extraordinary items
Total other comprehensive income
. . . . . . . . . . . . . . . 9970 =
. . . . . . . . . . . . . . . . . . . . . . . . . . . 9998 =
Extraordinary items and income (linked to Schedule 140)
Extraordinary item(s)
.....................................
Legal settlements
.......................................
Unrealized gains/losses
...................................
Unusual items
.........................................
Current income taxes
.....................................
Future (deferred) income tax provision
...........................
Total – Other comprehensive income
...........................
Net income/loss after taxes and extraordinary items (mandatory field)
......
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9975
9976
9980
9985
9990
9995
9998
9999
–
–
+
–
–
–
+
=
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Schedule 141
Notes checklist
Corporation's name
Business number
Sony Pictures Imageworks Canada Inc.
Tax year-end
Year Month Day
83758 0257 RC0001
2014-03-31
Parts 1, 2, and 3 of this schedule must be completed from the perspective of the person (referred to in these parts as the accountant) who prepared or
reported on the financial statements. If the person preparing the tax return is not the accountant referred to above, they must still complete Parts 1, 2, 3,
and 4, as applicable.
For more information, see Guide RC4088, General Index of Financial Information (GIFI) and Guide T4012, T2 Corporation – Income Tax Guide.
Complete this schedule and include it with your T2 return along with the other GIFI schedules.
Part 1 – Information on the accountant who prepared or reported on the financial statements
Does the accountant have a professional designation?
Is the accountant connected* with the corporation?
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 095
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 097
1 Yes X
2 No
1 Yes X
2 No
* A person connected with a corporation can be: (i) a shareholder of the corporation who owns more than 10% of the common shares; (ii) a director, an
officer, or an employee of the corporation; or (iii) a person not dealing at arm's length with the corporation.
Note
If the accountant does not have a professional designation or is connected to the corporation, you do not have to complete Parts 2 and 3 of this
schedule. However, you do have to complete Part 4, as applicable.
Part 2 – Type of involvement with the financial statements
Choose the option that represents the highest level of involvement of the accountant:
. . . . . . . . . . . . . . . . . . . . . . . . . . 198
....................................................................
Completed a review engagement report
..............................................................
Conducted a compilation engagement
...............................................................
Completed an auditor's report
1
2
3
Part 3 – Reservations
If you selected option 1 or 2 under Type of involvement with the financial statements above, answer the following question:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 099
Has the accountant expressed a reservation?
1 Yes
2 No
Part 4 – Other information
If you have a professional designation and are not the accountant associated with
the financial statements in Part 1 above, choose one of the following options:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110
.................................................
Prepared the tax return and the financial information contained therein (financial statements have not been prepared)
..................
Prepared the tax return (financial statements prepared by client)
Were notes to the financial statements prepared?
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101
1
2
1 Yes
2 No
104 1 Yes
105 1 Yes
2 No
106 1 Yes
2 No
107 1 Yes
2 No
X
If yes, complete lines 104 to 107 below:
.............................................
Is re-evaluation of asset information mentioned in the notes?
.....................................
Is contingent liability information mentioned in the notes?
........................................
Is information regarding commitments mentioned in the notes?
....................................
Are subsequent events mentioned in the notes?
Does the corporation have investments in joint venture(s) or partnership(s)?
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108
1 Yes
2 No
2 No
T2 SCH 141 E (12)
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Part 4 – Other information (continued)
Impairment and fair value changes
In any of the following assets, was an amount recognized in net income or other comprehensive income (OCI) as a
result of an impairment loss in the tax year, a reversal of an impairment loss recognized in a previous tax year, or a
change in fair value during the tax year?
........................................
1 Yes
2 No
X
Did the corporation derecognize any financial instrument(s) during the tax year (other than trade receivables)?
1 Yes
2 No
X
Did the corporation apply hedge accounting during the tax year?
1 Yes
2 No
X
1 Yes
2 No
X
1 Yes
2 No
X
If yes, enter the amount recognized:
In net income
Increase (decrease)
.................
Intangible assets
..........................
Investment property
........................
Biological assets
..........................
Financial instruments
.......................
Other
................................
Property, plant, and equipment
. . . . . . . . . . . . 200
In OCI
Increase (decrease)
210
211
215
216
220
225
230
231
235
236
Financial instruments
Did the corporation discontinue hedge accounting during the tax year?
. . . . . . . . . . . 250
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 260
Adjustments to opening equity
Was an amount included in the opening balance of retained earnings or equity, in order to correct an error, to
recognize a change in accounting policy, or to adopt a new accounting standard in the current tax year?
. . . . . . . . . . . . . . 265
If yes, you have to maintain a separate reconciliation.
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T2 BAR CODE RETURN
Name: Sony Pictures Imageworks Canada Inc.
BN: 83758 0257 RC 0001
Tax Year Start:
2013-04-01
Tax Year End:
2014-03-31
SECTION 13(7.4) ELECTION
TAXPAYER: Sony Pictures Imageworks Canada Inc.
BN: 83758 0257 RC0001
TAX YEAR ENDED: March 31, 2014
The company elects to have the provisions of subsection 13(7.4) of the Income
Tax Act apply to reduce the undepreciated capital cost balance with respect to
leasehold inducements received.
Michael Nazitto
Date
Amount Elected
Amount of Assistance
Name
$602,218
$35,013
ACB of Property Before Election $637,231
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SCHEDULE 100
GENERAL INDEX OF FINANCIAL INFORMATION – GIFI
Form identifier 100
Name of corporation
Sony Pictures Imageworks Canada Inc.
Business Number
Tax year-end
Year Month Day
83758 0257 RC0001
2014-03-31
Assets – lines 1000 to 2599
1480
34,649,460
1599
34,649,460
1774
2,899,429
1775
-2,079,553
1918
1,299,908
1919
-644,038
2008
4,199,337
2009
-2,723,591
2599
36,125,206
2960
2,946,247
3139
31,796,029
3600
4,329,167
3620
4,329,177
3680
1,989,539
3849
4,329,167
Liabilities – lines 2600 to 3499
2863
28,849,782
3499
31,796,029
Shareholder equity – lines 3500 to 3640
3500
10
3640
36,125,206
Retained earnings – lines 3660 to 3849
3660
2,339,628
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SCHEDULE 125
GENERAL INDEX OF FINANCIAL INFORMATION – GIFI
Form identifier 125
Name of corporation
Sony Pictures Imageworks Canada Inc.
Business Number
Tax year-end
Year Month Day
83758 0257 RC0001
2014-03-31
Description
Sequence number
. . . . . . . 0003
01
Revenue – lines 8000 to 8299
8000
11,304,101
8299
12,664,284
8089
11,304,101
8231
1,360,183
Cost of sales – lines 8300 to 8519
8519
11,304,101
Operating expenses – lines 8520 to 9369
8523
42,452
8670
1,156,470
8860
288,070
8910
1,151,481
8960
232,836
9060
15,626,435
9200
29,810
9220
531,569
9225
418,667
9270
-9,658,589
9367
9,819,201
9368
9,819,201
9369
2,845,083
855,544
9999
1,989,539
Extraordinary items and taxes – lines 9970 to 9999
9970
9990
2,845,083
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Net Income (Loss) for Income Tax Purposes
Corporation's name
Business Number
Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
SCHEDULE 1
Tax year end
Year Month Day
2014-03-31
The purpose of this schedule is to provide a reconciliation between the corporation's net income (loss) as reported on the financial statements and its
net income (loss) for tax purposes. For more information, see the T2 Corporation Income Tax Guide.
All legislative references are to the Income Tax Act.
Amount calculated on line 9999 from Schedule 125
................................................
1,989,539 A
Add:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101
Amortization of tangible assets
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104
Non-deductible meals and entertainment expenses
. . . . . . . . . . . . . . . . . . . . . . . . . . 121
Provision for income taxes – current
855,544
1,156,470
21,226
2,033,240
Subtotal of additions
2,033,240
Other additions:
Miscellaneous other additions:
603
35,013
Inducement - ITA 12(1)(x)
35,013
Total
293
35,013
604
294
Total
Subtotal of other additions 199
Total additions 500
Amount A plus amount B
35,013
2,068,253
..............................................................
35,013
2,068,253 B
4,057,792
Deduct:
Capital cost allowance from Schedule 8
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 403
732,220
Subtotal of deductions
732,220
390
35,013
732,220
Other deductions:
Miscellaneous other deductions:
700
Deduction for Lease inducement per ss13(7.4)
704
394
Total
Subtotal of other deductions 499
Total deductions 510
Net income (loss) for income tax purposes – enter on line 300 of the T2 return
35,013
767,233
..............................
35,013
767,233
3,290,559
T2 SCH 1 E (12)
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Schedule 5
TAX CALCULATION SUPPLEMENTARY – CORPORATIONS
Corporation's name
Sony Pictures Imageworks Canada Inc.
Business Number
Tax year-end
Year Month Day
83758 0257 RC0001
2014-03-31
Use this schedule if, during the tax year, the corporation:
– had a permanent establishment in more than one jurisdiction
(corporations that have no taxable income should only complete columns A, B and D in Part 1);
– is claiming provincial or territorial tax credits or rebates (see Part 2); or
– has to pay taxes, other than income tax, for Newfoundland and Labrador, or Ontario (see Part 2).
Regulations mentioned in this schedule are from the Income Tax Regulations.
For more information, see the T2 Corporation – Income Tax Guide.
Enter the regulation number in field 100 of Part 1.
Part 1 – Allocation of taxable income
100
Enter the Regulation that applies (402 to 413).
A
Jurisdiction
Tick yes if the corporation
had a permanent
establishment in the
jurisdiction during the tax year. *
B
Total salaries and wages
paid in jurisdiction
C
(B x taxable
income**) / G
D
Gross revenue
Newfoundland
and Labrador
003
1 Yes
103
143
Newfoundland and
Labrador Offshore
004
1 Yes
104
144
Prince Edward
Island
005
1 Yes
105
145
Nova Scotia
007
1 Yes
107
147
Nova Scotia
Offshore
008
1 Yes
108
148
New
Brunswick
009
1 Yes
109
149
Quebec
011
1 Yes
111
151
Ontario
013
1 Yes
113
153
Manitoba
015
1 Yes
115
155
Saskatchewan
017
1 Yes
117
157
Alberta
019
1 Yes
119
159
British
Columbia
021
1 Yes
121
161
Yukon
023
1 Yes
123
163
Northwest
Territories
025
1 Yes
125
165
Nunavut
026
1 Yes
126
166
Outside
Canada
027
1 Yes
127
167
Total
129
G
169
E
(D x taxable
income**) / H
F
Allocation of taxable
income (C + E) x 1/2***
(where either G or H is
nil, do not multiply by 1/2)
H
* "Permanent establishment" is defined in Regulation 400(2).
** If the corporation has income or loss from an international banking centre: the taxable income is the amount on line 360 or line Z of the T2 return
plus the total amount not required to be included, or minus the total amount not allowed to be deducted, in calculating the corporation's income
under section 33.1 of the federal Income Tax Act. This does not apply to tax years starting after March 20, 2013.
*** For corporations other than those described under Regulation 402, use the appropriate calculation described in the Regulations to allocate taxable income.
Notes:
1. After determining the allocation of taxable income, you have to calculate the corporation's provincial or territorial tax payable. For more information on how
to calculate the tax for each province or territory, see the instructions for Schedule 5 in the T2 Corporation – Income Tax Guide.
2. If the corporation has provincial or territorial tax payable, complete Part 2.
T2 SCH 5 E (13)
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Part 2 – British Columbia tax payable, tax credits, and rebates
Total taxable
income
Income eligible
for small business
deduction
Provincial or
territorial allocation
of taxable income
3,290,559
3,290,559
361,961
. . . . . . . . . . . . . . . . . . 240
361,961
. . . . . . . . . . . . . . . . 241
............................................
361,961
British Columbia tax before credits (from Schedule 427)
...
Add:
Recapture of British Columbia scientific research and experimental
development (SR&ED) tax credit (from Form T666/Schedule 425)
Gross British Columbia tax
Provincial or
territorial tax
payable before
credits
361,961 A10
Deduct:
. . . . . . . . . . . . . . . . . . . . . . . 650
. . . . . . . . . . . . . . . . . . . . . . . . . . 651
British Columbia political contribution tax credit
. . . . . . . . . . . . . . . . . . . . . . . . . . . 653
Contribution
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 896
British Columbia small business venture capital tax credit
. . . . . . . . . . . . . . . . . . . . . 656
Credit at the end of previous tax year
. . . . . . . . . . . . . . 880
Current-year credit
. . . . . . . . . . . . . . . . . . . . . . . . . 881
Certificate number (from SBVC 10)
. . . . . . . . . . . . . . . 882
British Columbia manufacturing and processing tax credit (from Schedule 426)
. . . . . . . . 660
British Columbia SR&ED non-refundable tax credit (from Form T666/Schedule 425)
. . . . . 659
British Columbia political contribution – senate nominee elections tax credit
..............
British Columbia foreign tax credit (from Schedule 21)
British Columbia logging tax credit (from FIN 542)
Subtotal
Total British Columbia tax payable before refundable credits (amount A10 minus amount B10) (if negative, enter "0")
B10
.........
361,961 C10
Deduct:
British Columbia qualifying environmental trust tax credit
. . . . . . . . . . . . . . . . . . . . . . 670
British Columbia film and television tax credit (from Form T1196/Schedule 422)
................
British Columbia mining exploration tax credit (from Schedule 421)
................
British Columbia SR&ED refundable tax credit (from Form T666/Schedule 425)
........
British Columbia book publishing tax credit (amount on line 886 multiplied by 90%)
......
British Columbia production services tax credit (from Form T1197)
671
672
673
674
665
12,895,939
Base amount of Publishing support
contributions received in the tax year
. . . . . . . . . . . . . . 886
. . . . . . . . . . . . . . . . . . . . . . 679
British Columbia interactive digital media tax credit (from Schedule 429)
. . . . . . . . . . . . . 680
British Columbia shipbuilding and ship repair industry tax credit (from Schedule 430)
. . . . . 681
British Columbia training tax credit (from Schedule 428)
Subtotal
Net British Columbia tax payable or refundable credit (amount C10 minus amount D10)
12,895,939
. . . . . . . . . . . . . . . . . . . 244
12,895,939 D10
-12,533,978 E10
(if a credit, enter a negative amount) Include this amount on line 255.
Summary
Enter the total net tax payable or refundable credits for all provinces and territories on line 255.
Net provincial and territorial tax payable or refundable credits
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255
-12,533,978
If the amount on line 255 is positive, enter the net provincial and territorial tax payable on line 760 of the T2 return.
If the amount on line 255 is negative, enter the net provincial and territorial refundable tax credits on line 812 of the T2 return.
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Schedule 8
Capital Cost Allowance (CCA)
Corporation's name
Sony Pictures Imageworks Canada Inc.
Business Number
Tax year end
Year Month Day
83758 0257 RC0001
2014-03-31
For more information, see the section called "Capital Cost Allowance" in the T2 Corporation Income Tax Guide.
101
Is the corporation electing under regulation 1101(5q)?
1
Class
number
(See
Note)
Description
200
2 No X
1 Yes
2
3
4
5
6
7
8
9
10
11
12
Undepreciated
capital cost
at the beginning
of the year
(amount from
column 12
of last year's
schedule 8)
Cost of
acquisitions
during the year
(new property
must be
available
for use)*
Adjustments
and
transfers**
Proceeds of
dispositions
during the year
(amount not to
exceed the
capital cost)
50% rule (1/2
of the amount,
if any, by which
the net cost
of acquisitions
exceeds
column 5)***
Reduced
undepreciated
capital cost
CCA
rate
%
****
Recapture of
capital cost
allowance*****
(line 107 of
Schedule 1)
Terminal loss
(line 404 of
Schedule 1)
Capital cost
allowance
(for declining
balance method,
column 7
multiplied by
column 8, or a
lower amount)
(line 403 of
Schedule 1)
******
Undepreciated
capital cost
at the end of
the year
(column 6
plus column 7
minus
column 11)
201
203
205
207
211
212
213
215
217
220
1.
13
Leasehold Improvements
279,076
602,218
0
301,109
580,185
NA
0
0
199,760
2.
50
Computer Hardware
923,819
88,581
0
44,291
968,109
55
0
0
532,460
479,940
1,202,895
690,799
345,400
1,548,294
732,220
1,161,474
Totals
681,534
Note: Class numbers followed by a letter indicate the basic rate of the class taking into account the additional deduction allowed.
Class 1a: 4% + 6% = 10% (class 1 to 10%), class 1b: 4% + 2% = 6% (class 1 to 6%).
* Include any property acquired in previous years that has now become available for use. This property would have been previously
excluded from column 3. List separately any acquisitions that are not subject to the 50% rule, see Regulation 1100(2) and (2.2).
** Enter in column 4, "Adjustments and transfers", amounts that increase or reduce the undepreciated capital cost.
Items that increase the undepreciated capital cost:
– Amounts transferred under section 85, or transferred on amalgamation and winding-up of a subsidiary.
Items that reduce the undepreciated capital cost:
– Government assistance received or entitled to be received in the year, or a reduction of capital cost after the application of section 80.
See the T2 Corporation Income Tax Guide for other examples of adjustments and transfers to include in column 4.
*** The net cost of acquisitions is the cost of acquisitions (column 3) plus or minus certain adjustments and transfers from column 4.
For exceptions to the 50% rule, see Interpretation Bulletin IT-285, Capital Cost Allowance – General Comments.
**** Enter a rate only if you are using the declining balance method. For any other method (for example the straight-line method, where
calculations are always based on the cost of acquisitions), enter N/A. Then enter the amount you are claiming in column 11.
***** For every entry in column 9, the "Recapture of capital cost allowance" there must be a corresponding entry in column 5, "Proceeds of
dispositions during the year". The recapture and terminal loss rules do not apply to passenger vehicles in Class 10.1.
****** If the tax year is shorter than 365 days, prorate the CCA claim. Some classes of property do not have to be prorated. See the
T2 Corporation Income Tax Guide for more information.
T2 SCH 8 (13)
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Fixed Assets Reconciliation
Reconciliation of change in fixed assets per financial statements to amounts used per tax return.
Tax return
Additions for tax purposes – Schedule 8 regular classes
+
+
+
+
+
Additions for tax purposes – Schedule 8 leasehold improvements
Operating leases capitalized for book purposes
Capital gain deferred
Recapture deferred
Deductible expenses capitalized for book purposes – Schedule 1
Other (specify):
+
Total additions per books =
Ending CIP
88,581
602,218
690,799
690,799
725,812
–
725,812
725,812
Proceeds up to original cost – Schedule 8 regular classes
+
+
+
+
+
Proceeds up to original cost – Schedule 8 leasehold improvements
Proceeds in excess of original cost – capital gain
Recapture deferred – as above
Capital gain deferred – as above
Pre V-day appreciation
Other (specify):
+
Opening CIP
Total proceeds per books =
Depreciation and amortization per accounts – Schedule 1
Loss on disposal of fixed assets per accounts
Gain on disposal of fixed assets per accounts
–
–
+
Net change per tax return =
-1,191,483
–
Net change per financial statements =
1,475,746
2,667,229
-1,191,483
1,156,470
Financial statements
Fixed assets (excluding land) per financial statements
Closing net book value
Opening net book value
If the amounts from the tax return and the financial statements differ, explain why below.
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SCHEDULE 9
RELATED AND ASSOCIATED CORPORATIONS
Name of corporation
Sony Pictures Imageworks Canada Inc.
Business Number
Tax year end
Year Month Day
83758 0257 RC0001
2014-03-31
Complete this schedule if the corporation is related to or associated with at least one other corporation.
For more information, see the T2 Corporation Income Tax Guide.
Name
Country
of residence
(other
than
Canada)
Business number
(see note 1)
Relationship
code
(see
note 2)
Number of
common shares
you own
% of
common
shares
you own
Number of
preferred shares
you own
% of
preferred
shares
you own
Book value of
capital stock
100
200
300
400
500
550
600
650
700
1. Branti Film Productions Ltd
89985 3170 RC0001
3
2. Brethren Productions Ltd
88693 7721 RC0001
3
3. Cath and Release Productions Ltd
89680 7344 RC0001
3
4. Cliffwood Productions Ltd
88295 4167 RC0001
3
89360 0387 RC0001
3
6. Columbia Pictures Television Canada Ltd
10105 8519 RC0001
3
7. Farewell Productions Ltd
89016 3157 RC0001
3
8. Frontera Productions BC Ltd
13483 6980 RC0001
3
9. Glitter Productions Ltd
87157 0727 RC0001
3
10. Grand Slam Productions Inc
88225 9187 RC0001
3
11. Gregory Way Productions Ltd
87636 9976 RC0001
3
12. Idaho Productions Ltd
88183 8726 RC0001
3
13. Jeannie Productions Ltd
85266 1776 RC0001
3
14. Mandeville Productions BC Ltd
13927 8576 RC0001
3
15. Matter of Family Productions Alberta Inc
88720 6902 RC0001
3
16. Monument Productions (Winnipeg) Ltd
86242 4710 RC0001
3
17. Nogales Productions Ltd
13507 9986 RC0001
3
18. Pico Productions BC Ltd
88395 4760 RC0001
3
19. RV Camping Productions Ltd
87140 7615 RC0001
3
20. SCA Music Holdings (Canada) Inc
13534 2137 RC0001
3
21. Screen Gems (Canada) Ltd
87521 4785 RC0001
3
22. Sony Computer Entertainment Canada Inc.
86949 4427 RC0001
3
23. Sony DADC Canada Co.
86236 2787 RC0001
3
24. Sony Pictures Home Entertainment Canada Ltd 87642 9564 RC0001
3
25. Sony Pictures Entertainment Inc
US
NR
1
26. Sony Pictures Industries Inc
US
NR
3
NR
27. List available upon request - Other related entities
3
5. Columbia Pictures Industries Inc.
US
Note 1: Enter "NR" if the corporation is not registered or does not have a business number.
Note 2: Enter the code number of the relationship that applies from the following order: 1 - Parent 2 - Subsidiary 3 - Associated 4 - Related but not associated
T2 SCH 9 (11)
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83758 0257 RC0001
SCHEDULE 19
NON-RESIDENT SHAREHOLDER INFORMATION
Name of corporation
Business Number
Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
Tax year end
Year Month Day
2014-03-31
If a non-resident shareholder owned a share of any class of the corporation's capital stock at any time during the tax year, indicate the class and the percentage
of voting shares that non-resident shareholders owned. If the percentage varied throughout the year, indicate the highest percentage non-residents owned at any
time during that year. Enter the overall percentage of voting shares owned by non-residents at line 300.
Class of shares
Percentage owned by
non-residents
100
200
1 . Common shares
100.000
Overall percentage of voting shares owned by non-residents (can not exceed 100) 300
100.000 %
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83758 0257 RC0001
SCHEDULE 50
SHAREHOLDER INFORMATION
Name of corporation
Business Number
Tax year end
Year Month Day
Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
2014-03-31
All private corporations must complete this schedule for any shareholder who holds 10% or more of the corporation's common and/or
preferred shares.
Provide only one number per shareholder
1
Name of shareholder
(after name, indicate in brackets if the shareholder
is a corporation, partnership, individual, or trust)
Business Number
(If a corporation is not
registered, enter "NR")
Social insurance
number
Trust number
100
200
300
350
Sony Pictures Imageworks Inc.(Corporation)
2
3
4
5
6
7
8
9
10
T2 SCH 50 (06)
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
VERSION 2014 V1.1
NR
Percentage Percentage
common
preferred
shares
shares
400
100.000
500
Sony Pictures Imageworks Canada Inc. 03312014 (With Film Cre
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Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
Schedule 427
British Columbia Corporation Tax Calculation
Corporation's name
Sony Pictures Imageworks Canada Inc.
Business number
Tax year-end
Year Month Day
83758 0257 RC0001
2014-03-31
Use this schedule if your corporation had a permanent establishment (as defined in section 400 of the federal Income Tax Regulations) in British Columbia
and had taxable income earned in the year in British Columbia.
This schedule is a worksheet only. You do not have to file it with your T2 Corporation Income Tax Return.
Part 1 – Calculation of income subject to British Columbia lower and higher tax rates
........................................................
Taxable income for British Columbia *
3,290,559 A
Income eligible for British Columbia lower tax rate:
Amount from line 400 of the T2 return
Amount from line 405 of the T2 return
Amount from line 425 of the T2 return
Amount B, C, or D, whichever is the least
......................................
......................................
......................................
....................................
B
C
D
E
For credit unions only:
.......
.................................
(amount 1 minus amount 2) (if negative, enter "0")
.............
Amount from line D of Schedule 17, Credit Union Deductions
1
Amount E above
2
F
Total (amount E plus amount F)
x
Amount G
3,290,559 = . . . . .
3,290,559
H
............................
3,290,559 I
taxable income for British Columbia *
taxable income for all provinces **
Income subject to British Columbia higher tax rate (amount A minus amount H)
G
Enter amount H and/or amount I on the applicable line(s) in Part 2.
* If the corporation has a permanent establishment only in British Columbia, enter the taxable income from line 360 of the T2 return. Or, if the
corporation has a permanent establishment in more than one jurisdiction, enter the taxable income allocated to British Columbia from column F in
Part 1 of Schedule 5, Tax Calculation Supplementary – Corporations. For a tax year starting before March 21, 2013, if the corporation has income
or loss from an international banking center, the taxable income is the amount allocated to British Columbia from column F in Part 1 of Schedule 5
minus the total amount not required to be included, or plus the total amount not allowed to be deducted, in computing the corporation's income
under section 33.1 of the federal Income Tax Act.
** Includes the territories and the offshore jurisdictions for Nova Scotia and Newfoundland and Labrador.
Part 2 – Calculation of British Columbia tax before credits
British Columbia tax at the lower rate:
Amount H
x
2.5 % =
...............................................
J
British Columbia tax at the higher rate:
Amount I
Amount I
Number of days in the tax year
before April 1, 2013
Number of days in the tax year
3,290,559 x
Number of days in the tax year
after March 31, 2013
Number of days in the tax year
3,290,559 x
x
10 % =
K
365 x
11 % =
361,961 L
365
365
Total British Columbia tax at the higher rate (amount K plus amount L)
British Columbia tax before credits* (amount J plus amount M)
361,961
.......................................
* If the corporation has a permanent establishment in more than one jurisdiction or is claiming a British Columbia tax credit, enter amount N on line 240
of Schedule 5. Otherwise, enter it on line 760 of the T2 return.
T2 SCH 427 E (14)
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VERSION 2014 V1.1
361,961 M
361,961 N
Sony Pictures Imageworks Canada Inc. 03312014 (With Film Cre
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Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
FILM OR VIDEO PRODUCTION SERVICES TAX CREDIT
Name of corporation
Sony Pictures Imageworks Canada Inc.
Business number
Tax year-end
Year Month Day
83758 0257 RC0001
2014-03-31
Use this form to claim a tax credit for qualified Canadian labour expenditures of an eligible production corporation.
The corporation must have incurred the expenditures for a production that the Minister of Canadian Heritage
certified as an accredited production.
Do not use this area
Code number
048
To claim this credit, include the following with your T2 Corporation Income Tax Return for the tax year:
– the accredited film or video production certificate (or a copy) issued by the Canadian Audio-Visual Certification Office (CAVCO); and
– a completed copy of this form for each accredited production. We consider each episode in a series to be a production. However, we will accept one
form for episodes in a series that are accredited productions.
For information on claiming this tax credit, go to www.cra.gc.ca/filmservices or see Guide RC4385, Film or Video Production Services Tax Credit – Guide
to Form T1177.
Part 1 – Contact Information (please print)
151 Name of person to contact for more information
Urara Adachi
153 Telephone number including area code
(310) 244-6534
Part 2 – Identifying the film or video production
301 Title of production
The Smurfs 2
303 CAVCO reference number
302 Date principal photography began
Year Month Day
2012-04-19
304 CAVCO certificate number
(for a certificate issued before April 1, 2010)
For a series of episodes, enter range of CAVCO certificate numbers
that were issued before April 1, 2010
TC
00000
020108001
306 To
305 From
AC
AC
Part 3 – Eligibility
1. Were the activities of the corporation in Canada primarily the carrying on of a film or video production business or a
film or video production services business through a permanent establishment in Canada?
...........
2. Was all or part of the corporation's taxable income exempt from Part I tax at any time in the tax year?
1 Yes X
2 No
1 Yes
2 No X
. . . . . . . . . 340
1 Yes
2 No X
. . . . . . . . . . . . 345
1 Yes
2 No X
. . . . . . . . . . 330
. . . . . . . . . . . . . . . 335
3. Was the corporation at any time in the tax year controlled directly or indirectly in any manner whatever by one or more
persons, all or part of whose taxable income was exempt from Part I tax?
......................
4. Was the corporation at any time in the tax year a prescribed labour-sponsored venture capital corporation?
If you answered no to question 1 or yes to any other question, you are not eligible for the film or video production services tax credit.
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83758 0257 RC0001
Part 4 – Qualified Canadian labour expenditure
Canadian labour expenditure for the tax year is the total of:
Salary or wages paid for services rendered in Canada and directly attributable to the
production
.........................................
. . . . . . . . 601
a
Remuneration for services rendered in Canada directly attributable to the production and paid to:
– individuals resident in Canada
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 603
4,869,946 b
. . . 605
c
. . . . . 606
d
. . . . . . . . . . . . . . . . . . . . . . . . . . 607
e
– other taxable Canadian corporations (for their employees who are resident in Canada)
– taxable Canadian corporations (solely owned by an individual resident in Canada)
– partnerships carrying on business in Canada
(for their members or employees who are resident in Canada)
Canadian labour expenditure transferred under a reimbursement agreement by
the corporation, a wholly owned subsidiary, to the parent corporation that is a
taxable Canadian corporation
...........................
. . . . . . . . . . . 609
Canadian labour expenditure for the tax year (total of amounts a to f)
Canadian labour expenditures for all previous tax years
f
4,869,946
4,869,946 A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 611
8,270,014 B
.........................................
13,139,960 C
Total Canadian labour expenditures (amount A plus amount B)
Deduct:
. . . . . 612
6,635,680 g
. . . . . . . . . . . . . . . . . 613
4,093,657 h
Total government and non-government assistance that the corporation has not repaid
Qualified Canadian labour expenditures for all previous tax years
Canadian labour expenditure transferred under a reimbursement agreement
by the parent corporation, that is a taxable Canadian corporation, to the
corporation, a wholly owned subsidiary
...................
. . . . . . . . . . . . . 615
Subtotal (total of amounts g to i)
Qualified Canadian labour expenditure (amount C minus amount D)
i
10,729,337
10,729,337 D
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 618
2,410,623 E
. . . . . . . . . . . . . . . . . . 620
385,700 F
Part 5 – Film or video production services tax credit
Film or video production services tax credit (amount E in Part 4 multiplied by
16 %)
Enter amount F on line 797 of your T2 Corporation Income Tax Return. If you are filing more than one Form T1177, add amount F from all the forms and
enter the total on line 797 of your T2 return.
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Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
FILM OR VIDEO PRODUCTION SERVICES TAX CREDIT
Name of corporation
Sony Pictures Imageworks Canada Inc.
Business number
Tax year-end
Year Month Day
83758 0257 RC0001
2014-03-31
Use this form to claim a tax credit for qualified Canadian labour expenditures of an eligible production corporation.
The corporation must have incurred the expenditures for a production that the Minister of Canadian Heritage
certified as an accredited production.
Do not use this area
Code number
048
To claim this credit, include the following with your T2 Corporation Income Tax Return for the tax year:
– the accredited film or video production certificate (or a copy) issued by the Canadian Audio-Visual Certification Office (CAVCO); and
– a completed copy of this form for each accredited production. We consider each episode in a series to be a production. However, we will accept one
form for episodes in a series that are accredited productions.
For information on claiming this tax credit, go to www.cra.gc.ca/filmservices or see Guide RC4385, Film or Video Production Services Tax Credit – Guide
to Form T1177.
Part 1 – Contact Information (please print)
151 Name of person to contact for more information
Urara Adachi
153 Telephone number including area code
(310) 244-6534
Part 2 – Identifying the film or video production
301 Title of production
The Amazing Spider-Man 2
303 CAVCO reference number
302 Date principal photography began
Year Month Day
2013-02-01
304 CAVCO certificate number
(for a certificate issued before April 1, 2010)
For a series of episodes, enter range of CAVCO certificate numbers
that were issued before April 1, 2010
TC
20097
020392001
306 To
305 From
AC
AC
Part 3 – Eligibility
1. Were the activities of the corporation in Canada primarily the carrying on of a film or video production business or a
film or video production services business through a permanent establishment in Canada?
...........
2. Was all or part of the corporation's taxable income exempt from Part I tax at any time in the tax year?
1 Yes X
2 No
1 Yes
2 No X
. . . . . . . . . 340
1 Yes
2 No X
. . . . . . . . . . . . 345
1 Yes
2 No X
. . . . . . . . . . 330
. . . . . . . . . . . . . . . 335
3. Was the corporation at any time in the tax year controlled directly or indirectly in any manner whatever by one or more
persons, all or part of whose taxable income was exempt from Part I tax?
......................
4. Was the corporation at any time in the tax year a prescribed labour-sponsored venture capital corporation?
If you answered no to question 1 or yes to any other question, you are not eligible for the film or video production services tax credit.
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Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
Part 4 – Qualified Canadian labour expenditure
Canadian labour expenditure for the tax year is the total of:
Salary or wages paid for services rendered in Canada and directly attributable to the
production
.........................................
. . . . . . . . 601
a
Remuneration for services rendered in Canada directly attributable to the production and paid to:
– individuals resident in Canada
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 603
13,231,214 b
. . . 605
c
. . . . . 606
d
. . . . . . . . . . . . . . . . . . . . . . . . . . 607
e
– other taxable Canadian corporations (for their employees who are resident in Canada)
– taxable Canadian corporations (solely owned by an individual resident in Canada)
– partnerships carrying on business in Canada
(for their members or employees who are resident in Canada)
Canadian labour expenditure transferred under a reimbursement agreement by
the corporation, a wholly owned subsidiary, to the parent corporation that is a
taxable Canadian corporation
...........................
. . . . . . . . . . . 609
Canadian labour expenditure for the tax year (total of amounts a to f)
Canadian labour expenditures for all previous tax years
f
13,231,214
13,231,214 A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 611
19,933 B
.........................................
13,251,147 C
Total Canadian labour expenditures (amount A plus amount B)
Deduct:
. . . . . 612
6,658,050 g
. . . . . . . . . . . . . . . . . 613
9,867 h
Total government and non-government assistance that the corporation has not repaid
Qualified Canadian labour expenditures for all previous tax years
Canadian labour expenditure transferred under a reimbursement agreement
by the parent corporation, that is a taxable Canadian corporation, to the
corporation, a wholly owned subsidiary
...................
. . . . . . . . . . . . . 615
Subtotal (total of amounts g to i)
Qualified Canadian labour expenditure (amount C minus amount D)
i
6,667,917
6,667,917 D
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 618
6,583,230 E
. . . . . . . . . . . . . . . . . . 620
1,053,317 F
Part 5 – Film or video production services tax credit
Film or video production services tax credit (amount E in Part 4 multiplied by
16 %)
Enter amount F on line 797 of your T2 Corporation Income Tax Return. If you are filing more than one Form T1177, add amount F from all the forms and
enter the total on line 797 of your T2 return.
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Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
FILM OR VIDEO PRODUCTION SERVICES TAX CREDIT
Name of corporation
Sony Pictures Imageworks Canada Inc.
Business number
Tax year-end
Year Month Day
83758 0257 RC0001
2014-03-31
Use this form to claim a tax credit for qualified Canadian labour expenditures of an eligible production corporation.
The corporation must have incurred the expenditures for a production that the Minister of Canadian Heritage
certified as an accredited production.
Do not use this area
Code number
048
To claim this credit, include the following with your T2 Corporation Income Tax Return for the tax year:
– the accredited film or video production certificate (or a copy) issued by the Canadian Audio-Visual Certification Office (CAVCO); and
– a completed copy of this form for each accredited production. We consider each episode in a series to be a production. However, we will accept one
form for episodes in a series that are accredited productions.
For information on claiming this tax credit, go to www.cra.gc.ca/filmservices or see Guide RC4385, Film or Video Production Services Tax Credit – Guide
to Form T1177.
Part 1 – Contact Information (please print)
151 Name of person to contact for more information
Urara Adachi
153 Telephone number including area code
(310) 244-6534
Part 2 – Identifying the film or video production
301 Title of production
Cloudy With a Chance of Meatballs 2
303 CAVCO reference number
302 Date principal photography began
Year Month Day
2012-10-15
304 CAVCO certificate number
(for a certificate issued before April 1, 2010)
For a series of episodes, enter range of CAVCO certificate numbers
that were issued before April 1, 2010
TC
00000
020350001
306 To
305 From
AC
AC
Part 3 – Eligibility
1. Were the activities of the corporation in Canada primarily the carrying on of a film or video production business or a
film or video production services business through a permanent establishment in Canada?
...........
2. Was all or part of the corporation's taxable income exempt from Part I tax at any time in the tax year?
1 Yes X
2 No
1 Yes
2 No X
. . . . . . . . . 340
1 Yes
2 No X
. . . . . . . . . . . . 345
1 Yes
2 No X
. . . . . . . . . . 330
. . . . . . . . . . . . . . . 335
3. Was the corporation at any time in the tax year controlled directly or indirectly in any manner whatever by one or more
persons, all or part of whose taxable income was exempt from Part I tax?
......................
4. Was the corporation at any time in the tax year a prescribed labour-sponsored venture capital corporation?
If you answered no to question 1 or yes to any other question, you are not eligible for the film or video production services tax credit.
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83758 0257 RC0001
Part 4 – Qualified Canadian labour expenditure
Canadian labour expenditure for the tax year is the total of:
Salary or wages paid for services rendered in Canada and directly attributable to the
production
.........................................
. . . . . . . . 601
a
Remuneration for services rendered in Canada directly attributable to the production and paid to:
– individuals resident in Canada
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 603
7,502,241 b
. . . 605
c
. . . . . 606
d
. . . . . . . . . . . . . . . . . . . . . . . . . . 607
e
– other taxable Canadian corporations (for their employees who are resident in Canada)
– taxable Canadian corporations (solely owned by an individual resident in Canada)
– partnerships carrying on business in Canada
(for their members or employees who are resident in Canada)
Canadian labour expenditure transferred under a reimbursement agreement by
the corporation, a wholly owned subsidiary, to the parent corporation that is a
taxable Canadian corporation
...........................
. . . . . . . . . . . 609
Canadian labour expenditure for the tax year (total of amounts a to f)
Canadian labour expenditures for all previous tax years
f
7,502,241
7,502,241 A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 611
2,932,465 B
.........................................
10,434,706 C
Total Canadian labour expenditures (amount A plus amount B)
Deduct:
. . . . . 612
5,269,527 g
. . . . . . . . . . . . . . . . . 613
1,451,571 h
Total government and non-government assistance that the corporation has not repaid
Qualified Canadian labour expenditures for all previous tax years
Canadian labour expenditure transferred under a reimbursement agreement
by the parent corporation, that is a taxable Canadian corporation, to the
corporation, a wholly owned subsidiary
...................
. . . . . . . . . . . . . 615
Subtotal (total of amounts g to i)
Qualified Canadian labour expenditure (amount C minus amount D)
i
6,721,098
6,721,098 D
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 618
3,713,608 E
. . . . . . . . . . . . . . . . . . 620
594,177 F
Part 5 – Film or video production services tax credit
Film or video production services tax credit (amount E in Part 4 multiplied by
16 %)
Enter amount F on line 797 of your T2 Corporation Income Tax Return. If you are filing more than one Form T1177, add amount F from all the forms and
enter the total on line 797 of your T2 return.
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83758 0257 RC0001
BRITISH COLUMBIA PRODUCTION SERVICES TAX CREDIT
Name of corporation
Sony Pictures Imageworks Canada Inc.
Business number
Tax year-end
Year Month Day
83758 0257 RC0001
2014-03-31
Use this form to claim the following credits under the IncomeTax Act (British Columbia):
Do not use this area
– production services tax credit (section 82.1), complete Parts 1, 2, 3, 4, 6 and 10;
Code number
– regional production services tax credit (section 82.2), complete Part 7;
423
– distant location production services tax credit (section 82.21), complete Part 8; and
– digital animation or visual effects production services tax credit (section 82.3), complete Parts 5 and 9.
To claim any of the above credits, include the following with the T2 Corporation Income Tax Return:
– accreditation certificate (or a copy); and
– a completed copy of this form for each accredited production. We consider each episode in a series to be a production.
However, we will accept one form for episodes in a series that are accredited productions.
Freedom of Information and Protection of Privacy Act (FOIPPA)
The personal information on this form is collected for the purpose of administering the Income Tax Act (British Columbia) under the authority of both this Act
and section 26 of the FOIPPA. Questions about the collection or use of this information can be directed to the Information and Privacy Analyst, FOI Section,
PO Box 9432 Stn Prov Govt, Victoria, BC V8W 9N6. (Telephone: Victoria at 250-953-3671, Vancouver at 604-660-2421 or toll-free at 1-800-663-7867 and
ask to be re-directed). Email: FOI.QRYS@gov.bc.ca
Part 1 – Contact Information (please print)
151 Name of person to contact for more information
Urara Adachi
153 Telephone number including area code
(310) 244-6534
Part 2 – Identifying the film or video production
301 Title of production
The Smurfs 2
304 Title of production (from accreditation certificate if different than line 301)
302 Date principal
Year Month Day
photography began
2012-04-19
303 Accreditation certificate
number
PS
01501
Part 3 – Eligibility
Was the corporation at any time in the tax year controlled directly or indirectly in any manner whatever by one or
more persons, all or part of whose taxable income was exempt from tax under section 27 of the Income Tax Act
(British Columbia) or Part I of the federal Income Tax Act?
............................
220
1 Yes
2 No X
.........
222
1 Yes
2 No X
.......
.....
b) a small business venture capital corporation registered under section 3 of the Small Business Venture Capital Act?
...
c) a corporation that has an employee share ownership plan registered under section 2 of the Employee Investment Act?
...........
d) registered as an employee venture capital corporation under section 8 of the Employee Investment Act?
230
1 Yes
2 No X
235
1 Yes
2 No X
240
1 Yes
2 No X
245
1 Yes
2 No X
..................
250
1 Yes
2 No X
............
Was all or part of the corporation's taxable income at any time in the tax year exempt from tax under section 27 of the
Income Tax Act (British Columbia) or Part I of the federal Act?
............................
Was the corporation at any time in the tax year:
a) a prescribed labour-sponsored venture capital corporation for the purposes of section 127.4 of the federal Act?
Has the corporation claimed a British Columbia film and television tax credit for this production?
If you answered yes to any of the above questions, you are not eligible for a British Columbia production services tax credit.
T1197 E (11)
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Part 4 – Accredited qualified BC labour expenditure
Accredited BC labour expenditure for the tax year includes amounts:
incurred from the final script stage to the end of the post-production stage;
incurred in the tax year or previous tax year and that did not form part of the claimant's accredited BC labour expenditure for the previous tax year;
paid during the tax year or within 60 days after the end of the tax year;
that are directly attributable to the production; and
that are for services provided by BC-based individuals and rendered in British Columbia.
For accredited productions with principal photography that begins after February 19, 2008, a BC-based individual is defined as an individual who
was resident in British Columbia on December 31 of the year preceding the end of the tax year for which the corporation claims this credit.
Accredited BC labour expenditure does not include amounts paid that are included in a British Columbia interactive digital media tax credit claim.
Accredited BC labour expenditure for the tax year is the total of:
Salary or wages paid that are directly attributable to the production
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405
A
Add:
Remuneration directly attributable to the production paid to:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 420
taxable Canadian corporations (solely owned by a BC-based individual)
. . . . . . . . . . 425
other taxable Canadian corporations (for their BC-based employees)
. . . . . . . . . . . 430
– BC-based individuals
–
–
– partnerships carrying on business in Canada (for their BC-based
members or employees)
.....................
4,869,946 a
b
c
. . . . . . . . . . . . . . . . 432
d
4,869,946
Subtotal (total of amounts a to d)
4,869,946 B
Add:
Labour expenditure that would have qualified as a BC labour expenditure transferred under a reimbursement agreement
by the corporation, a wholly owned subsidiary, to the parent corporation that is a taxable Canadian corporation
...
. . . . . . . 435
Accredited BC labour expenditure for the current tax year (total of amounts A to C)
. . . . . . . . . . . . . . . . . . . . . . . . . . 490
Accredited BC labour expenditure for the previous tax years
...........................................
Accredited BC labour expenditure for the current and previous tax years (amount D plus amount E)
. . . . . . . . . . . . . . . . 505
Deduct:
All government or non-government assistance that the corporation has not repaid and
can be reasonably considered to be attributable to accredited BC labour expenditure
All accredited qualified BC labour expenditure claimed in previous tax years
. . . . 520
. . . . . . . . . 525
Accredited BC labour expenditure transferred under a reimbursement agreement
by the parent corporation, that is a taxable Canadian corporation, to the corporation,
a wholly owned subsidiary
...............................
Subtotal (total of amounts e to g)
13,139,960 F
e
8,270,014 f
. . . . . . . 530
Accredited qualified BC labour expenditure for the tax year (amount F minus amount G)
C
4,869,946 D
8,270,014 E
g
8,270,014
. . . . . . . . . . . . . . . . . . . 590
8,270,014 G
4,869,946 H
. . . . . . . . . . . . . . . 610
4,869,946 I
If principal photography begins after February 28, 2010, complete amount I
Accredited qualified BC labour expenditure for the tax year incurred after February 28, 2010
(enter the portion of amount H incurred after February 28, 2010)
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Part 5 – Accredited qualified BC labour expenditure directly attributable to digital animation or visual effects (DAVE)
Accredited BC labour expenditure directly attributable to DAVE activities for the tax year is the total of:
. . . . . . . . . . . . . . . . . . . . . . . . . 406
Salary or wages paid that are directly attributable to the production's DAVE activities
J
Add:
Remuneration directly attributable to the production's DAVE activities paid to:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 421
taxable Canadian corporations (solely owned by a BC-based individual)
. . . . . . . . . . 426
other taxable Canadian corporations (for their BC-based employees)
. . . . . . . . . . . 431
– BC-based individuals
–
–
– partnerships carrying on business in Canada (for their BC-based
members or employees)
.....................
4,869,946 h
i
j
. . . . . . . . . . . . . . . . 433
Subtotal (total of amounts h to k)
k
4,869,946
4,869,946 K
Add:
Labour expenditure that would have qualified as a DAVE BC labour expenditure transferred under a reimbursement
agreement by the corporation, a wholly owned subsidiary, to the parent corporation that is a taxable Canadian corporation
. . . 436
Accredited DAVE BC labour expenditure for the current tax year (total of amounts J to L)
. . . . . . . . . . . . . . . . . . . . . . 491
Accredited DAVE BC labour expenditure for the previous tax years
.......................................
Accredited DAVE BC labour expenditure for the current and previous tax years (amount M plus amount N)
. . . . . . . . . . . 506
Deduct:
All government or non-government assistance that the corporation has not repaid and can
be reasonably considered to be attributable to accredited DAVE BC labour expenditure
. . 521
. . . . . 526
All accredited DAVE qualified BC labour expenditure claimed in previous tax years
Accredited DAVE BC labour expenditure transferred under a reimbursement agreement
by the parent corporation, that is a taxable Canadian corporation, to the corporation,
a wholly owned subsidiary
..................................
Accredited qualified BC labour expenditure directly attributable to DAVE for the tax year
(amount O minus amount P)
....................................
13,139,960 O
l
8,270,014 m
. . . . 531
Subtotal (total of amounts l to n)
L
4,869,946 M
8,270,014 N
n
8,270,014
. . . . . . . . . . . . . . . . . . . . . 591
8,270,014 P
4,869,946 Q
If principal photography begins after February 28, 2010, complete amount R
Accredited qualified BC labour expenditure directly attributable to DAVE for the tax year incurred
after February 28, 2010 (enter the portion of amount Q incurred after February 28, 2010)
......
. . . . . . . . . . . . . . . 592
4,869,946 R
. . . . . . . . . . . . . . . . . . . . . . . . . 800
1,217,487 S
Part 6 – Production services tax credit
Base credit: amount H from Part 4
4,869,946 x
25 %
=
If principal photography begins after February 28, 2010, include the following additional amount
Additional credit: amount I from Part 4
4,869,946 x
Production services tax credit (amount S plus amount T)
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
VERSION 2014 V1.1
. . . . . . . . . . . . . . . . . . . . . . . . . 810
..........................................
8%
=
389,596 T
1,607,083 U
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Part 7 – Regional production services tax credit
To be eligible for a regional production services tax credit, principal photography of the production or of each episode for an episodic production
must be done in British Columbia outside of the designated Vancouver area for a minimum of five days and must be more than 50% of the total
number of principal photography days in British Columbia.
Episodic productions (complete Worksheet #1, line 815 and line 830)
. . . . . . . . . . . . . . . . . . . . . . 815
Prorated accredited qualified BC labour expenditure (amount from Worksheet #1, line 1)
V
Other productions
Accredited qualified BC labour expenditure for the tax year (amount H from Part 4)
820
825
Total number of days* outside the designated Vancouver area
Total number of days*
4,869,946 o
.........
=
p
.....
Prorated accredited qualified BC labour expenditure (amount o multiplied by amount p)
. . . . . . . . . . . . . . . . . . 830
6 %)
Regional production services tax credit (amount V or amount W multiplied by
W
X
* Principal photography days of the qualifying production in British Columbia
Part 8 – Distant location production services tax credit when principal photography begins after February 19, 2008
To be eligible for a distant location production services tax credit, principal photography of the production or of each episode for an episodic production must
be done in British Columbia in a distant location for a minimum of one day and the production must qualify for the regional production services tax credit.
Include only expenditures incurred after December 31, 2007.
Episodic productions (complete Worksheet #2, line 835 and line 845)
. . . . . . . . . . . . . . . . . . . . . . 835
Prorated accredited qualified BC labour expenditure (amount from Worksheet #2, line 2)
Y
Other productions
Accredited qualified BC labour expenditure for the tax year (amount H from Part 4)
.........
839
841
Total number of days* in a distant location
Total number of days*
=
4,869,946 q
r
.....
Prorated accredited qualified BC labour expenditure (amount q multiplied by amount r)
Z
. . . . . . . . . . . . . . 845
AA
...........................
730,492 BB
6 %)
Distant location production services tax credit (amount Y or amount Z multiplied by
* Principal photography days of the qualifying production in British Columbia
Part 9 – Digital animation or visual effects production services tax credit
4,869,946 x
Base credit: amount Q from Part 5
15 %
=
If principal photography begins after February 28, 2010, include the following additional amount
4,869,946 x
...........................
Digital animation or visual effects production services tax credit (amount BB plus amount CC)
. . . . . . . . . . . . . . . 805
Additional credit: amount R from Part 5
2.5 %
=
121,749 CC
852,241 DD
Part 10 – British Columbia production services tax credit
..............................................
Regional production services tax credit (amount X from Part 7)
.........................................
Distant location production services tax credit (amount AA from Part 8)
....................................
Digital animation or visual effects production services tax credit (amount DD from Part 9)
..........................
British Columbia production services tax credit (total of amounts EE to HH)
. . . . . . . . . . . . . . . . . . . . . . . . . . . 850
Production services tax credit (amount U from Part 6)
1,607,083 EE
FF
GG
852,241 HH
2,459,324 II
Enter amount II on line 672 of Schedule 5, Tax Calculation Supplementary – Corporations. If you are filing more than one of these forms,
add all II amounts from all of the forms and enter the total on line 672 of Schedule 5.
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Worksheet #1: Regional Production Services Tax Credit for episodic productions
AQBCLE
– Total accredited qualified BC labour expenditure for that specific episode.
RD
– Total number of principal photography days in British Columbia outside the designated Vancouver area.
TD
– Total number of principal photography days in British Columbia.
Episode
Number
Episode Title
AQBCLE
RD
TD
Prorated AQBCLE
(AQBCLE x RD/TD)
TOTAL PRORATED AQBCLE
(enter on line 815 – Part 7 – Regional production services tax credit)
1
Worksheet #2: Distant Location Production Services Tax Credit for episodic productions
AQBCLE
DLD
– Total accredited qualified BC labour expenditure for that specific episode.
– Total number of principal photography days in British Columbia done in a distant location.
TD
– Total number of principal photography days in British Columbia.
Episode
Number
Principal
Photography
Start Date
Episode Title
AQBCLE
(after December
31, 2007)
DLD
TD
Prorated AQBCLE
(AQBCLE x DLD/TD)
TOTAL PRORATED AQBCLE
(enter on line 835 – Part 8 – Distant location production services tax credit)
2
Privacy Act, Personal Information Bank number CRA PPU 047
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BRITISH COLUMBIA PRODUCTION SERVICES TAX CREDIT
Name of corporation
Sony Pictures Imageworks Canada Inc.
Business number
Tax year-end
Year Month Day
83758 0257 RC0001
2014-03-31
Use this form to claim the following credits under the IncomeTax Act (British Columbia):
Do not use this area
– production services tax credit (section 82.1), complete Parts 1, 2, 3, 4, 6 and 10;
Code number
– regional production services tax credit (section 82.2), complete Part 7;
423
– distant location production services tax credit (section 82.21), complete Part 8; and
– digital animation or visual effects production services tax credit (section 82.3), complete Parts 5 and 9.
To claim any of the above credits, include the following with the T2 Corporation Income Tax Return:
– accreditation certificate (or a copy); and
– a completed copy of this form for each accredited production. We consider each episode in a series to be a production.
However, we will accept one form for episodes in a series that are accredited productions.
Freedom of Information and Protection of Privacy Act (FOIPPA)
The personal information on this form is collected for the purpose of administering the Income Tax Act (British Columbia) under the authority of both this Act
and section 26 of the FOIPPA. Questions about the collection or use of this information can be directed to the Information and Privacy Analyst, FOI Section,
PO Box 9432 Stn Prov Govt, Victoria, BC V8W 9N6. (Telephone: Victoria at 250-953-3671, Vancouver at 604-660-2421 or toll-free at 1-800-663-7867 and
ask to be re-directed). Email: FOI.QRYS@gov.bc.ca
Part 1 – Contact Information (please print)
151 Name of person to contact for more information
Urara Adachi
153 Telephone number including area code
(310) 244-6534
Part 2 – Identifying the film or video production
301 Title of production
The Amazing Spider-Man 2
304 Title of production (from accreditation certificate if different than line 301)
302 Date principal
Year Month Day
photography began
2013-02-01
303 Accreditation certificate
number
PS
01485
Part 3 – Eligibility
Was the corporation at any time in the tax year controlled directly or indirectly in any manner whatever by one or
more persons, all or part of whose taxable income was exempt from tax under section 27 of the Income Tax Act
(British Columbia) or Part I of the federal Income Tax Act?
............................
220
1 Yes
2 No X
.........
222
1 Yes
2 No X
.......
.....
b) a small business venture capital corporation registered under section 3 of the Small Business Venture Capital Act?
...
c) a corporation that has an employee share ownership plan registered under section 2 of the Employee Investment Act?
...........
d) registered as an employee venture capital corporation under section 8 of the Employee Investment Act?
230
1 Yes
2 No X
235
1 Yes
2 No X
240
1 Yes
2 No X
245
1 Yes
2 No X
..................
250
1 Yes
2 No X
............
Was all or part of the corporation's taxable income at any time in the tax year exempt from tax under section 27 of the
Income Tax Act (British Columbia) or Part I of the federal Act?
............................
Was the corporation at any time in the tax year:
a) a prescribed labour-sponsored venture capital corporation for the purposes of section 127.4 of the federal Act?
Has the corporation claimed a British Columbia film and television tax credit for this production?
If you answered yes to any of the above questions, you are not eligible for a British Columbia production services tax credit.
T1197 E (11)
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Part 4 – Accredited qualified BC labour expenditure
Accredited BC labour expenditure for the tax year includes amounts:
incurred from the final script stage to the end of the post-production stage;
incurred in the tax year or previous tax year and that did not form part of the claimant's accredited BC labour expenditure for the previous tax year;
paid during the tax year or within 60 days after the end of the tax year;
that are directly attributable to the production; and
that are for services provided by BC-based individuals and rendered in British Columbia.
For accredited productions with principal photography that begins after February 19, 2008, a BC-based individual is defined as an individual who
was resident in British Columbia on December 31 of the year preceding the end of the tax year for which the corporation claims this credit.
Accredited BC labour expenditure does not include amounts paid that are included in a British Columbia interactive digital media tax credit claim.
Accredited BC labour expenditure for the tax year is the total of:
Salary or wages paid that are directly attributable to the production
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405
A
Add:
Remuneration directly attributable to the production paid to:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 420
taxable Canadian corporations (solely owned by a BC-based individual)
. . . . . . . . . . 425
other taxable Canadian corporations (for their BC-based employees)
. . . . . . . . . . . 430
– BC-based individuals
–
–
– partnerships carrying on business in Canada (for their BC-based
members or employees)
.....................
13,164,324 a
b
c
. . . . . . . . . . . . . . . . 432
d
13,164,324
Subtotal (total of amounts a to d)
13,164,324 B
Add:
Labour expenditure that would have qualified as a BC labour expenditure transferred under a reimbursement agreement
by the corporation, a wholly owned subsidiary, to the parent corporation that is a taxable Canadian corporation
...
. . . . . . . 435
Accredited BC labour expenditure for the current tax year (total of amounts A to C)
. . . . . . . . . . . . . . . . . . . . . . . . . . 490
Accredited BC labour expenditure for the previous tax years
...........................................
Accredited BC labour expenditure for the current and previous tax years (amount D plus amount E)
. . . . . . . . . . . . . . . . 505
Deduct:
All government or non-government assistance that the corporation has not repaid and
can be reasonably considered to be attributable to accredited BC labour expenditure
All accredited qualified BC labour expenditure claimed in previous tax years
. . . . 520
. . . . . . . . . 525
Accredited BC labour expenditure transferred under a reimbursement agreement
by the parent corporation, that is a taxable Canadian corporation, to the corporation,
a wholly owned subsidiary
...............................
Subtotal (total of amounts e to g)
13,184,257 F
e
19,933 f
. . . . . . . 530
Accredited qualified BC labour expenditure for the tax year (amount F minus amount G)
C
13,164,324 D
19,933 E
g
19,933
19,933 G
. . . . . . . . . . . . . . . . . . . 590
13,164,324 H
. . . . . . . . . . . . . . . 610
13,164,324 I
If principal photography begins after February 28, 2010, complete amount I
Accredited qualified BC labour expenditure for the tax year incurred after February 28, 2010
(enter the portion of amount H incurred after February 28, 2010)
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Part 5 – Accredited qualified BC labour expenditure directly attributable to digital animation or visual effects (DAVE)
Accredited BC labour expenditure directly attributable to DAVE activities for the tax year is the total of:
. . . . . . . . . . . . . . . . . . . . . . . . . 406
Salary or wages paid that are directly attributable to the production's DAVE activities
J
Add:
Remuneration directly attributable to the production's DAVE activities paid to:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 421
taxable Canadian corporations (solely owned by a BC-based individual)
. . . . . . . . . . 426
other taxable Canadian corporations (for their BC-based employees)
. . . . . . . . . . . 431
– BC-based individuals
–
–
– partnerships carrying on business in Canada (for their BC-based
members or employees)
.....................
13,164,324 h
i
j
. . . . . . . . . . . . . . . . 433
Subtotal (total of amounts h to k)
k
13,164,324
13,164,324 K
Add:
Labour expenditure that would have qualified as a DAVE BC labour expenditure transferred under a reimbursement
agreement by the corporation, a wholly owned subsidiary, to the parent corporation that is a taxable Canadian corporation
. . . 436
Accredited DAVE BC labour expenditure for the current tax year (total of amounts J to L)
. . . . . . . . . . . . . . . . . . . . . . 491
Accredited DAVE BC labour expenditure for the previous tax years
.......................................
Accredited DAVE BC labour expenditure for the current and previous tax years (amount M plus amount N)
. . . . . . . . . . . 506
Deduct:
All government or non-government assistance that the corporation has not repaid and can
be reasonably considered to be attributable to accredited DAVE BC labour expenditure
. . 521
. . . . . 526
All accredited DAVE qualified BC labour expenditure claimed in previous tax years
Accredited DAVE BC labour expenditure transferred under a reimbursement agreement
by the parent corporation, that is a taxable Canadian corporation, to the corporation,
a wholly owned subsidiary
..................................
Accredited qualified BC labour expenditure directly attributable to DAVE for the tax year
(amount O minus amount P)
....................................
13,184,257 O
l
19,933 m
. . . . 531
Subtotal (total of amounts l to n)
L
13,164,324 M
19,933 N
n
19,933
. . . . . . . . . . . . . . . . . . . . . 591
19,933 P
13,164,324 Q
If principal photography begins after February 28, 2010, complete amount R
Accredited qualified BC labour expenditure directly attributable to DAVE for the tax year incurred
after February 28, 2010 (enter the portion of amount Q incurred after February 28, 2010)
......
. . . . . . . . . . . . . . . 592
13,164,324 R
. . . . . . . . . . . . . . . . . . . . . . . . . 800
3,291,081 S
Part 6 – Production services tax credit
Base credit: amount H from Part 4
13,164,324 x
25 %
=
If principal photography begins after February 28, 2010, include the following additional amount
Additional credit: amount I from Part 4
13,164,324 x
Production services tax credit (amount S plus amount T)
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
VERSION 2014 V1.1
. . . . . . . . . . . . . . . . . . . . . . . . . 810
..........................................
8%
=
1,053,146 T
4,344,227 U
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Part 7 – Regional production services tax credit
To be eligible for a regional production services tax credit, principal photography of the production or of each episode for an episodic production
must be done in British Columbia outside of the designated Vancouver area for a minimum of five days and must be more than 50% of the total
number of principal photography days in British Columbia.
Episodic productions (complete Worksheet #1, line 815 and line 830)
. . . . . . . . . . . . . . . . . . . . . . 815
Prorated accredited qualified BC labour expenditure (amount from Worksheet #1, line 1)
V
Other productions
Accredited qualified BC labour expenditure for the tax year (amount H from Part 4)
820
825
Total number of days* outside the designated Vancouver area
Total number of days*
13,164,324 o
.........
=
p
.....
Prorated accredited qualified BC labour expenditure (amount o multiplied by amount p)
. . . . . . . . . . . . . . . . . . 830
6 %)
Regional production services tax credit (amount V or amount W multiplied by
W
X
* Principal photography days of the qualifying production in British Columbia
Part 8 – Distant location production services tax credit when principal photography begins after February 19, 2008
To be eligible for a distant location production services tax credit, principal photography of the production or of each episode for an episodic production must
be done in British Columbia in a distant location for a minimum of one day and the production must qualify for the regional production services tax credit.
Include only expenditures incurred after December 31, 2007.
Episodic productions (complete Worksheet #2, line 835 and line 845)
. . . . . . . . . . . . . . . . . . . . . . 835
Prorated accredited qualified BC labour expenditure (amount from Worksheet #2, line 2)
Y
Other productions
Accredited qualified BC labour expenditure for the tax year (amount H from Part 4)
.........
839
841
Total number of days* in a distant location
Total number of days*
=
13,164,324 q
r
.....
Prorated accredited qualified BC labour expenditure (amount q multiplied by amount r)
Z
. . . . . . . . . . . . . . 845
AA
...........................
1,974,649 BB
6 %)
Distant location production services tax credit (amount Y or amount Z multiplied by
* Principal photography days of the qualifying production in British Columbia
Part 9 – Digital animation or visual effects production services tax credit
Base credit: amount Q from Part 5
13,164,324 x
15 %
=
If principal photography begins after February 28, 2010, include the following additional amount
13,164,324 x
...........................
Digital animation or visual effects production services tax credit (amount BB plus amount CC)
. . . . . . . . . . . . . . . 805
Additional credit: amount R from Part 5
2.5 %
=
329,108 CC
2,303,757 DD
Part 10 – British Columbia production services tax credit
..............................................
Regional production services tax credit (amount X from Part 7)
.........................................
Distant location production services tax credit (amount AA from Part 8)
....................................
Digital animation or visual effects production services tax credit (amount DD from Part 9)
..........................
British Columbia production services tax credit (total of amounts EE to HH)
. . . . . . . . . . . . . . . . . . . . . . . . . . . 850
Production services tax credit (amount U from Part 6)
4,344,227 EE
FF
GG
2,303,757 HH
6,647,984 II
Enter amount II on line 672 of Schedule 5, Tax Calculation Supplementary – Corporations. If you are filing more than one of these forms,
add all II amounts from all of the forms and enter the total on line 672 of Schedule 5.
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Worksheet #1: Regional Production Services Tax Credit for episodic productions
AQBCLE
– Total accredited qualified BC labour expenditure for that specific episode.
RD
– Total number of principal photography days in British Columbia outside the designated Vancouver area.
TD
– Total number of principal photography days in British Columbia.
Episode
Number
Episode Title
AQBCLE
RD
TD
Prorated AQBCLE
(AQBCLE x RD/TD)
TOTAL PRORATED AQBCLE
(enter on line 815 – Part 7 – Regional production services tax credit)
1
Worksheet #2: Distant Location Production Services Tax Credit for episodic productions
AQBCLE
DLD
– Total accredited qualified BC labour expenditure for that specific episode.
– Total number of principal photography days in British Columbia done in a distant location.
TD
– Total number of principal photography days in British Columbia.
Episode
Number
Principal
Photography
Start Date
Episode Title
AQBCLE
(after December
31, 2007)
DLD
TD
Prorated AQBCLE
(AQBCLE x DLD/TD)
TOTAL PRORATED AQBCLE
(enter on line 835 – Part 8 – Distant location production services tax credit)
2
Privacy Act, Personal Information Bank number CRA PPU 047
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83758 0257 RC0001
BRITISH COLUMBIA PRODUCTION SERVICES TAX CREDIT
Name of corporation
Sony Pictures Imageworks Canada Inc.
Business number
Tax year-end
Year Month Day
83758 0257 RC0001
2014-03-31
Use this form to claim the following credits under the IncomeTax Act (British Columbia):
Do not use this area
– production services tax credit (section 82.1), complete Parts 1, 2, 3, 4, 6 and 10;
Code number
– regional production services tax credit (section 82.2), complete Part 7;
423
– distant location production services tax credit (section 82.21), complete Part 8; and
– digital animation or visual effects production services tax credit (section 82.3), complete Parts 5 and 9.
To claim any of the above credits, include the following with the T2 Corporation Income Tax Return:
– accreditation certificate (or a copy); and
– a completed copy of this form for each accredited production. We consider each episode in a series to be a production.
However, we will accept one form for episodes in a series that are accredited productions.
Freedom of Information and Protection of Privacy Act (FOIPPA)
The personal information on this form is collected for the purpose of administering the Income Tax Act (British Columbia) under the authority of both this Act
and section 26 of the FOIPPA. Questions about the collection or use of this information can be directed to the Information and Privacy Analyst, FOI Section,
PO Box 9432 Stn Prov Govt, Victoria, BC V8W 9N6. (Telephone: Victoria at 250-953-3671, Vancouver at 604-660-2421 or toll-free at 1-800-663-7867 and
ask to be re-directed). Email: FOI.QRYS@gov.bc.ca
Part 1 – Contact Information (please print)
151 Name of person to contact for more information
Urara Adachi
153 Telephone number including area code
(310) 244-6534
Part 2 – Identifying the film or video production
301 Title of production
Cloudy With a Chance of Meatballs 2
304 Title of production (from accreditation certificate if different than line 301)
302 Date principal
Year Month Day
photography began
2012-10-15
303 Accreditation certificate
number
PS
01488
Part 3 – Eligibility
Was the corporation at any time in the tax year controlled directly or indirectly in any manner whatever by one or
more persons, all or part of whose taxable income was exempt from tax under section 27 of the Income Tax Act
(British Columbia) or Part I of the federal Income Tax Act?
............................
220
1 Yes
2 No X
.........
222
1 Yes
2 No X
.......
.....
b) a small business venture capital corporation registered under section 3 of the Small Business Venture Capital Act?
...
c) a corporation that has an employee share ownership plan registered under section 2 of the Employee Investment Act?
...........
d) registered as an employee venture capital corporation under section 8 of the Employee Investment Act?
230
1 Yes
2 No X
235
1 Yes
2 No X
240
1 Yes
2 No X
245
1 Yes
2 No X
..................
250
1 Yes
2 No X
............
Was all or part of the corporation's taxable income at any time in the tax year exempt from tax under section 27 of the
Income Tax Act (British Columbia) or Part I of the federal Act?
............................
Was the corporation at any time in the tax year:
a) a prescribed labour-sponsored venture capital corporation for the purposes of section 127.4 of the federal Act?
Has the corporation claimed a British Columbia film and television tax credit for this production?
If you answered yes to any of the above questions, you are not eligible for a British Columbia production services tax credit.
T1197 E (11)
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Part 4 – Accredited qualified BC labour expenditure
Accredited BC labour expenditure for the tax year includes amounts:
incurred from the final script stage to the end of the post-production stage;
incurred in the tax year or previous tax year and that did not form part of the claimant's accredited BC labour expenditure for the previous tax year;
paid during the tax year or within 60 days after the end of the tax year;
that are directly attributable to the production; and
that are for services provided by BC-based individuals and rendered in British Columbia.
For accredited productions with principal photography that begins after February 19, 2008, a BC-based individual is defined as an individual who
was resident in British Columbia on December 31 of the year preceding the end of the tax year for which the corporation claims this credit.
Accredited BC labour expenditure does not include amounts paid that are included in a British Columbia interactive digital media tax credit claim.
Accredited BC labour expenditure for the tax year is the total of:
Salary or wages paid that are directly attributable to the production
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 405
A
Add:
Remuneration directly attributable to the production paid to:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 420
taxable Canadian corporations (solely owned by a BC-based individual)
. . . . . . . . . . 425
other taxable Canadian corporations (for their BC-based employees)
. . . . . . . . . . . 430
– BC-based individuals
–
–
– partnerships carrying on business in Canada (for their BC-based
members or employees)
.....................
7,502,241 a
b
c
. . . . . . . . . . . . . . . . 432
d
7,502,241
Subtotal (total of amounts a to d)
7,502,241 B
Add:
Labour expenditure that would have qualified as a BC labour expenditure transferred under a reimbursement agreement
by the corporation, a wholly owned subsidiary, to the parent corporation that is a taxable Canadian corporation
...
. . . . . . . 435
Accredited BC labour expenditure for the current tax year (total of amounts A to C)
. . . . . . . . . . . . . . . . . . . . . . . . . . 490
Accredited BC labour expenditure for the previous tax years
...........................................
Accredited BC labour expenditure for the current and previous tax years (amount D plus amount E)
. . . . . . . . . . . . . . . . 505
Deduct:
All government or non-government assistance that the corporation has not repaid and
can be reasonably considered to be attributable to accredited BC labour expenditure
All accredited qualified BC labour expenditure claimed in previous tax years
. . . . 520
. . . . . . . . . 525
Accredited BC labour expenditure transferred under a reimbursement agreement
by the parent corporation, that is a taxable Canadian corporation, to the corporation,
a wholly owned subsidiary
...............................
Subtotal (total of amounts e to g)
10,434,706 F
e
2,932,465 f
. . . . . . . 530
Accredited qualified BC labour expenditure for the tax year (amount F minus amount G)
C
7,502,241 D
2,932,465 E
g
2,932,465
. . . . . . . . . . . . . . . . . . . 590
2,932,465 G
7,502,241 H
. . . . . . . . . . . . . . . 610
7,502,241 I
If principal photography begins after February 28, 2010, complete amount I
Accredited qualified BC labour expenditure for the tax year incurred after February 28, 2010
(enter the portion of amount H incurred after February 28, 2010)
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Part 5 – Accredited qualified BC labour expenditure directly attributable to digital animation or visual effects (DAVE)
Accredited BC labour expenditure directly attributable to DAVE activities for the tax year is the total of:
. . . . . . . . . . . . . . . . . . . . . . . . . 406
Salary or wages paid that are directly attributable to the production's DAVE activities
J
Add:
Remuneration directly attributable to the production's DAVE activities paid to:
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 421
taxable Canadian corporations (solely owned by a BC-based individual)
. . . . . . . . . . 426
other taxable Canadian corporations (for their BC-based employees)
. . . . . . . . . . . 431
– BC-based individuals
–
–
– partnerships carrying on business in Canada (for their BC-based
members or employees)
.....................
7,502,241 h
i
j
. . . . . . . . . . . . . . . . 433
Subtotal (total of amounts h to k)
k
7,502,241
7,502,241 K
Add:
Labour expenditure that would have qualified as a DAVE BC labour expenditure transferred under a reimbursement
agreement by the corporation, a wholly owned subsidiary, to the parent corporation that is a taxable Canadian corporation
. . . 436
Accredited DAVE BC labour expenditure for the current tax year (total of amounts J to L)
. . . . . . . . . . . . . . . . . . . . . . 491
Accredited DAVE BC labour expenditure for the previous tax years
.......................................
Accredited DAVE BC labour expenditure for the current and previous tax years (amount M plus amount N)
. . . . . . . . . . . 506
Deduct:
All government or non-government assistance that the corporation has not repaid and can
be reasonably considered to be attributable to accredited DAVE BC labour expenditure
. . 521
. . . . . 526
All accredited DAVE qualified BC labour expenditure claimed in previous tax years
Accredited DAVE BC labour expenditure transferred under a reimbursement agreement
by the parent corporation, that is a taxable Canadian corporation, to the corporation,
a wholly owned subsidiary
..................................
Accredited qualified BC labour expenditure directly attributable to DAVE for the tax year
(amount O minus amount P)
....................................
10,434,706 O
l
2,932,465 m
. . . . 531
Subtotal (total of amounts l to n)
L
7,502,241 M
2,932,465 N
n
2,932,465
. . . . . . . . . . . . . . . . . . . . . 591
2,932,465 P
7,502,241 Q
If principal photography begins after February 28, 2010, complete amount R
Accredited qualified BC labour expenditure directly attributable to DAVE for the tax year incurred
after February 28, 2010 (enter the portion of amount Q incurred after February 28, 2010)
......
. . . . . . . . . . . . . . . 592
7,502,241 R
. . . . . . . . . . . . . . . . . . . . . . . . . 800
1,875,560 S
Part 6 – Production services tax credit
Base credit: amount H from Part 4
7,502,241 x
25 %
=
If principal photography begins after February 28, 2010, include the following additional amount
Additional credit: amount I from Part 4
7,502,241 x
Production services tax credit (amount S plus amount T)
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
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. . . . . . . . . . . . . . . . . . . . . . . . . 810
..........................................
8%
=
600,179 T
2,475,739 U
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83758 0257 RC0001
Part 7 – Regional production services tax credit
To be eligible for a regional production services tax credit, principal photography of the production or of each episode for an episodic production
must be done in British Columbia outside of the designated Vancouver area for a minimum of five days and must be more than 50% of the total
number of principal photography days in British Columbia.
Episodic productions (complete Worksheet #1, line 815 and line 830)
. . . . . . . . . . . . . . . . . . . . . . 815
Prorated accredited qualified BC labour expenditure (amount from Worksheet #1, line 1)
V
Other productions
Accredited qualified BC labour expenditure for the tax year (amount H from Part 4)
820
825
Total number of days* outside the designated Vancouver area
Total number of days*
7,502,241 o
.........
=
p
.....
Prorated accredited qualified BC labour expenditure (amount o multiplied by amount p)
. . . . . . . . . . . . . . . . . . 830
6 %)
Regional production services tax credit (amount V or amount W multiplied by
W
X
* Principal photography days of the qualifying production in British Columbia
Part 8 – Distant location production services tax credit when principal photography begins after February 19, 2008
To be eligible for a distant location production services tax credit, principal photography of the production or of each episode for an episodic production must
be done in British Columbia in a distant location for a minimum of one day and the production must qualify for the regional production services tax credit.
Include only expenditures incurred after December 31, 2007.
Episodic productions (complete Worksheet #2, line 835 and line 845)
. . . . . . . . . . . . . . . . . . . . . . 835
Prorated accredited qualified BC labour expenditure (amount from Worksheet #2, line 2)
Y
Other productions
Accredited qualified BC labour expenditure for the tax year (amount H from Part 4)
.........
839
841
Total number of days* in a distant location
Total number of days*
=
7,502,241 q
r
.....
Prorated accredited qualified BC labour expenditure (amount q multiplied by amount r)
Z
. . . . . . . . . . . . . . 845
AA
...........................
1,125,336 BB
6 %)
Distant location production services tax credit (amount Y or amount Z multiplied by
* Principal photography days of the qualifying production in British Columbia
Part 9 – Digital animation or visual effects production services tax credit
7,502,241 x
Base credit: amount Q from Part 5
15 %
=
If principal photography begins after February 28, 2010, include the following additional amount
7,502,241 x
...........................
Digital animation or visual effects production services tax credit (amount BB plus amount CC)
. . . . . . . . . . . . . . . 805
Additional credit: amount R from Part 5
2.5 %
=
187,556 CC
1,312,892 DD
Part 10 – British Columbia production services tax credit
..............................................
Regional production services tax credit (amount X from Part 7)
.........................................
Distant location production services tax credit (amount AA from Part 8)
....................................
Digital animation or visual effects production services tax credit (amount DD from Part 9)
..........................
British Columbia production services tax credit (total of amounts EE to HH)
. . . . . . . . . . . . . . . . . . . . . . . . . . . 850
Production services tax credit (amount U from Part 6)
2,475,739 EE
FF
GG
1,312,892 HH
3,788,631 II
Enter amount II on line 672 of Schedule 5, Tax Calculation Supplementary – Corporations. If you are filing more than one of these forms,
add all II amounts from all of the forms and enter the total on line 672 of Schedule 5.
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Worksheet #1: Regional Production Services Tax Credit for episodic productions
AQBCLE
– Total accredited qualified BC labour expenditure for that specific episode.
RD
– Total number of principal photography days in British Columbia outside the designated Vancouver area.
TD
– Total number of principal photography days in British Columbia.
Episode
Number
Episode Title
AQBCLE
RD
TD
Prorated AQBCLE
(AQBCLE x RD/TD)
TOTAL PRORATED AQBCLE
(enter on line 815 – Part 7 – Regional production services tax credit)
1
Worksheet #2: Distant Location Production Services Tax Credit for episodic productions
AQBCLE
DLD
– Total accredited qualified BC labour expenditure for that specific episode.
– Total number of principal photography days in British Columbia done in a distant location.
TD
– Total number of principal photography days in British Columbia.
Episode
Number
Principal
Photography
Start Date
Episode Title
AQBCLE
(after December
31, 2007)
DLD
TD
Prorated AQBCLE
(AQBCLE x DLD/TD)
TOTAL PRORATED AQBCLE
(enter on line 835 – Part 8 – Distant location production services tax credit)
2
Privacy Act, Personal Information Bank number CRA PPU 047
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Corporate Taxpayer Summary
Corporate information
Corporation's name . . . . . . . . . . . . Sony Pictures Imageworks Canada Inc.
Taxation Year
. . . . . . . . . . . . . . . 2013-04-01 to 2014-03-31
Jurisdiction
. . . . . . . . . . . . . . . . British Columbia
BC
AB
SK
MB
ON
QC
NB
NS
NO
PE
NL
XO
YT
NT
NU
OC
X
........ Y
Corporation is related . . . . . . . . . . . Y
27
Number of associated corporations . . .
Type of corporation . . . . . . . . . . . . Other Private Corporation
Corporation is associated
Total amount due (refund) federal
and provincial* . . . . . . . . . .
.....
-14,073,589
* The amounts displayed on lines "Total amount due (refund) federal and provincial" are all listed in the help. Press F1 to consult the context-sensative help.
Summary of federal information
Net income
.........................................................................
Taxable income
.......................................................................
Donations
..........................................................................
Calculation of income from an active business carried on in Canada
........................................
Dividends paid
.......................................................................
Dividends paid – Regular
..................................................
Dividends paid – Eligible
..................................................
Balance of the low rate income pool at the end of the previous year
.........................................
Balance of the low rate income pool at the end of the year
..............................................
Balance of the general rate income pool at the end of the previous year
......................................
Balance of the general rate income pool at the end of the year
............................................
Part I tax (base amount)
..................................................................
Credits against part I tax
.
M&P deduction . . . . . . . .
Foreign tax credit
......
Investment tax credits . . . .
Abatement/Other* . . . . . .
Small business deduction
Summary of tax
.............
Part IV . . . . . . . . . . . . .
Part III.1 . . . . . . . . . . . .
Other* . . . . . . . . . . . . .
756,829 Provincial or territorial tax . .
Part I
3,290,559
3,290,559
3,290,559
1,250,412
Refunds/credits
493,583 ITC refund . . . . . . . . . .
......
.........
Surtax credit . . . . . . . . .
Other*
............
Dividends refund
Instalments
Balance due/refund (–)
14,567,172
-14,073,589
* The amounts displayed on lines "Other" are all listed in the Help. Press F1 to consult the context-sensitive help.
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Summary of provincial information – provincial income tax payable
British
Columbia
Saskatchewan
.........................................
.................................
100.00
3,290,559
...............................
..................................
Tax payable or refundable credit
.............................
361,961
12,895,939
-12,533,978
% Allocation
Attributed taxable income
Tax payable before deduction
Deductions and credits
..................................
....................................
Instalments and refundable credits
............................
Balance due/Refund (-)
..................................
Attributed taxable capital
N/A
Capital tax payable*
N/A
Manitoba
N/A
N/A
Credit unions and caisses populaires profits tax (MB-Credit Unions)
Tax payable
.........................................
N/A
N/A
Logging tax payable (FIN542)
Tax payable
*
.........................................
N/A
N/A
For Manitoba, this includes the Outstanding Balance Excluding Instalments.
Summary – taxable capital
Federal
Corporate name
Taxable capital
used to calculate
the business limit
reduction
(T2, line 415)
Sony Pictures Imageworks Canada Inc.
Taxable capital
used to calculate
the SR&ED
expenditure limit
for a CCPC
(Schedules 31
and 49)
Taxable capital
used to calculate
line 233 of
the T2 return
Taxable capital
used to calculate
line 234 of
the T2 return
4,329,177
4,329,177
10,000,000
10,000,000
14,329,177
14,329,177
Branti Film Productions Ltd
Brethren Productions Ltd
Cath and Release Productions Ltd
Cliffwood Productions Ltd
Columbia Pictures Industries Inc.
Columbia Pictures Television Canada Ltd
Farewell Productions Ltd
Frontera Productions BC Ltd
Glitter Productions Ltd
Grand Slam Productions Inc
Gregory Way Productions Ltd
Idaho Productions Ltd
Jeannie Productions Ltd
Mandeville Productions BC Ltd
Matter of Family Productions Alberta Inc
Monument Productions (Winnipeg) Ltd
Nogales Productions Ltd
Pico Productions BC Ltd
RV Camping Productions Ltd
SCA Music Holdings (Canada) Inc
Screen Gems (Canada) Ltd
Sony Computer Entertainment Canada Inc.
Sony DADC Canada Co.
Sony Pictures Home Entertainment Canada Ltd
Sony Pictures Entertainment Inc
Sony Pictures Industries Inc
List available upon request - Other related entities
Total
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Québec
Corporate name
Paid-up capital
used to calculate
the Québec
business limit
reduction
(CO-771 and
CO-771.1.3)
Paid-up capital
used to calculate
the tax credit
for investment
(CO-1029.8.36.IN)
Paid-up capital
used to calculate
the 1 million
deduction
(CO-1137.A and
CO-1137.E)
Total
Ontario
Corporate name
Specified capital
used to calculate
the expenditure
limit – Ontario
innovation tax
credit
(Schedule 566)
Total
Other provinces
Corporate name
Capital used
to calculate the
Newfoundland
and Labrador
capital deduction
on financial
institutions
(Schedule 306)
Taxable capital
used to calculate
the Nova Scotia
capital deduction
on large
corporations
(Schedule 343)
Total
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Five-Year Comparative Summary
Current year
1st prior year
2nd prior year
3rd prior year
4th prior year
2014-03-31
2013-03-31
2012-03-31
2011-03-31
2010-03-31
Federal information (T2)
Taxation year end
Net income
Taxable income
Active business income
3,290,559
3,290,559
3,290,559
1,865,737
1,571,627
1,865,737
569,295
153,779
569,295
-351,355
-14,073,589
-13,290,509
-4,792,578
-1,896,856
-109,092
Dividends paid
Dividends paid – Regular
Dividends paid – Eligible
LRIP – end of the
previous year
LRIP – end of the year
GRIP – end of the
previous year
GRIP – end of the year
Donations
Balance due/refund (-)
Loss carrybacks requested
in prior years
Taxation year end
2014-03-31
Taxable income before
loss carrybacks
Non-capital losses
Net capital losses (50%)
Restricted farm losses
Farm losses
Listed personal property
losses (50%)
Total loss carried back
to prior years
Adjusted taxable income
after loss carrybacks
2013-03-31
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
2012-03-31
2011-03-31
2010-03-31
2011-03-31
2010-03-31
153,779
153,779
Losses in the current year carried back to
previous years (according to Schedule 4)
Taxation year end
2014-03-31
Adjusted taxable income before
current year loss carrybacks*
N/A
N/A
N/A
N/A
N/A
Non-capital losses
Net capital losses (50%)
Restricted farm losses
2013-03-31
1,571,627
2012-03-31
153,779
Farm losses
Listed personal property
N/A
losses (50%)
Total current year losses carried
N/A
back to prior years
Adjusted taxable income
N/A
1,571,627
153,779
after loss carrybacks
* The adjusted taxable income before current year loss carryback takes into account loss carrybacks that were made in prior taxation years.
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Federal taxes
Taxation year end
2014-03-31
Part I
493,583
2013-03-31
235,743
2012-03-31
2011-03-31
2010-03-31
24,799
Part IV
Part III.1
Other*
* The amounts displayed on lines "Other" are all listed in the help. Press F1 to consult the context-sensative help.
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Credits against part I tax
Taxation year end
2014-03-31
2013-03-31
2012-03-31
2011-03-31
2010-03-31
2011-03-31
2010-03-31
Small business deduction
M&P deduction
Foreign tax credit
Political contribution
Investment tax credit
756,829
Abatement/other*
361,475
33,637
* The amounts displayed on lines "Other" are all listed in the help. Press F1 to consult the context-sensative help.
Refunds/credits
Taxation year end
2014-03-31
2013-03-31
2012-03-31
ITC refund
Dividend refund
Instalments
Surtax credit
Other*
14,567,172
13,526,252
4,817,377
1,896,856
* The amounts displayed on lines "Other" are all listed in the help. Press F1 to consult the context-sensative help.
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
VERSION 2014 V1.1
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Sony Pictures Imageworks Canada Inc. 03312014 (With Film Cre
2014-09-29 12:46
2014-03-31
Sony Pictures Imageworks Canada Inc.
83758 0257 RC0001
British Columbia
Taxation year end
2014-03-31
% Allocation
Attributed taxable income
Income tax payable
before deduction
Income tax deductions
/credits
Net income tax payable
2013-03-31
2012-03-31
100.00
3,290,559
100.00
1,571,627
100.00
153,779
361,961
157,163
15,378
12,895,939
-12,533,978
11,828,354
-11,671,191
4,177,579
-4,162,201
2011-03-31
100.00
2010-03-31
100.00
1,625,892
-1,625,892
Logging tax payable (FIN542)
Tax payable
B.C. general
Taxable capital
Capital tax payable
Instalments and
refundable credits
Capital tax balance
due/refund
CORPORATE TAXPREP / TAXPREP DES SOCIÉTÉS - EP21
VERSION 2014 V1.1
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