Guide to Appendix 5B: Breakdown of Costs (BOC) - Live Action

Canadian Program Certification

Completion of the Breakdown of Costs (BOC) form is required whenever non-Canadian services or post-production and laboratory costs are incurred for a production. Refer to B. and C. below for information as to what these costs include.
For productions that are not yet fully completed at the time the certification application is filed with the Commission, applicants may use the “committed” budget figures to complete the BOC form.
- For productions that are fully completed at the time the application is filed with the Commission, applicants must provide the actual production costs.
- Whether an applicant uses budgeted or actual production costs, the Commission reserves the right to require audited financial statements for the production upon its completion. If any of the information is subsequently found to be inaccurate or incomplete, or if the production evolves to other than what has been presented in the application, the production may require re-evaluation which may affect the continued certification of the production.
Complete only the unshaded boxes on the form, as applicable.
Production costs are divided into four categories: (a) Producer and Key Creative Personnel; (b) Services; (c) Post-production and Laboratory; and (d) Other. A further division between Canadian and Non-Canadian costs is required for both the Services and Post-production and laboratory categories.
The allocation of production costs is set out in Broadcasting Regulatory Policy CRTC 2010-905, dated 3 December 2010.
Where a production is a series, the BOC is to include the costs of producing the entire series.
Where the production is a co-venture or co-production, a BOC reflecting the total production budget must be completed, i.e. Canadian and non-Canadian portions combined.

A. Producer and Key Creative Personnel costs (column (1) on the BOC form):

Producer

Include in column (1), the Producer and Co-producer’s remuneration and fringe benefits, and all of their travel and living expenses.

Include in Services columns (2) and (3) as applicable, all remuneration and fringe benefits, and all travel and living expenses, for those persons performing a producer-related function, e.g. line producer, executive producer, associate producer and all other personnel related to the support of the producer function.

Key Creative Personnel

Include in column (1), all remuneration and fringe benefits, and all travel and living expenses, for each of the Key Creative Personnel involved in the production.

Key Creative Personnel are those functions for which points are awarded as set out in the Appendix of Broadcasting Regulatory Policy CRTC 2010-905. They include the Director(s); Screenwriter(s); first and second Lead Performers (or Voices); Production Designer (or Art Director); Director(s) of Photography (or Chief Camera Operator); Music Composer(s); and Picture Editor(s) (or Film Editor(s) for film or Off-Line Editor(s) for videotape productions).

Remuneration, fringe benefits, and all travel and living expenses, for all other personnel other than Key Creative Personnel, are to be included in the Services costs or Post-production and laboratory costs categories as applicable.

B. Services costs (columns (2) and (3) on the BOC form):

The Services costs category includes all costs (other than excluded costs below) that are incurred for services provided in respect of the making of the production. This category would include, for example:

the remuneration (including travel and living expenses and fringe benefits) of persons occupying positions related to the producer function (other than a Canadian producer or co-producer) (e.g. line producer, executive producer, associate producer);
the remuneration, fringe benefits, and all travel and living expenses, for all other creative and technical personnel other than the key creative personnel;
royalties paid with respect to the story rights, music rights, development costs, the rental of vehicles and equipment, location expenses, office expenses, etc.;
the completion bond.

Excluded costs include:

costs determined by reference to the amount of income from the production;
remuneration, fringe benefits, travel and living expenses payable to, or in respect of, the producer(s), co-producer(s) and other key creative personnel eligible for points as set out in A. above;
insurance, financing, brokerage, legal and accounting fees, indirect expenses such as corporate overhead and interim financing, contingency costs, as well as other costs not directly related to production;
goods purchased, such as film/videotape supplies; and
costs relating to the post-production and laboratory stage or other costs set out in sections C. or D. below.
stock footage acquisition costs are also excluded from service costs.

Canadian versus Non-Canadian Services Costs

As a rule, the determination as to whether the travel and living expenses are in the Canadian or non-Canadian category is based on the nationality of the person in respect of whom they are incurred. If, during a production, expenses are incurred to enable a Canadian to travel on a non-Canadian airline and stay in a hotel abroad, these expenses are deemed to be in the Canadian category, since they are incurred in respect of a Canadian citizen. However, if these same expenses are incurred in respect of a non-Canadian, even if all the amounts are paid to a Canadian airline and to Canadian hotels and restaurants, they are deemed to be in the non-Canadian category, since they are incurred in respect of a non-Canadian.

The Commission considers Canadian a person who is, at all relevant times, a Canadian citizen as defined in the Citizenship Act, a permanent resident as defined in the Immigration and Refugee Protection Act (2001), or a Canadian-controlled corporation, as defined under sections 26 to 28 of the Investment Canada Act.

Canadian at all relevant times means that an individual must be Canadian at the time he or she begins his or her duties in relation to the production and during the entire course of the filming or taping and post-production. An individual cannot acquire permanent resident status in order to qualify as Canadian at any point during a production; such status must be confirmed before the individual begins engaging in any activity related to the production. An individual acquiring permanent resident status after he or she begins engaging in any activity related to the production will be considered a non-Canadian for the entire production. Likewise a corporation must be a Canadian-controlled corporation during the same time period.

In order for the cost to be considered Canadian when provided by a Canadian Production Company, the company must incorporated and carrying on business in Canada, have a Canadian business address, be owned and controlled by Canadians, and have as principal business the production of film, videotape or live programs for distribution on television or in a theatrical, industrial or educational markets.

C. Post-production and laboratory costs (columns (4) and (5) on the BOC form):

This category includes all costs for the post-production and laboratory work, sound re-recording, sound and picture editing, music scoring, music editing, titles and optical effects, etc.

It does not include:

any costs determined by reference to the amount of income from the production;
remuneration, fringe benefits, travel and living expenses payable to, or in respect of, the producer(s), co-producer(s) or other key creative personnel eligible for points as set out in A. above; or
any costs relating to Services as set out in B. above or Other Costs as set out in D. below.

Canadian versus non-Canadian Post-production and laboratory costs

In order for a post-production or laboratory cost to be considered “Canadian”, it must have been incurred for post-production or laboratory services provided in Canada by Canadians or by a Canadian company(s). All services provided by non-Canadians, including services provided by Canadians outside Canada, are considered “non-Canadian.”

A “Canadian” company for the purpose of post-production and laboratory costs is defined as a company incorporated and carrying on business in Canada, with a Canadian business address, owned and controlled by Canadians, and whose principal business is the production of film, videotape or live programs for distribution on television or in a theatrical, industrial or educational markets.

D. Other costs (column (6) on the BOC form):

The cost of materials and supplies (such as raw stock, videotape and magnetic tape for the shooting of the principal photography/taping) as well as the depreciation related to the purchase of capital equipment, etc., are to be included in Other Costs column (6). Also included in this category are all expenses excluded from the other categories. This would include costs not directly related to the actual production of the program – such as insurance, legal services, auditing, corporate overhead, interim financing and interest fees.

Completion of the individual line items on the BOC

The numbers and letters beside the individual line items set out below correspond to the numbers and letters on the BOC form; e.g., expense description for the Screenwriter 2.0 (a) below refers to line 2.0 a) on the BOC form.
The terms "paid", "incurred", "related to", "deferrals", "payable" and “to be incurred” are all synonymous when used in the various cost item descriptions.
Production elements acquired at other-than-fair market value (FMV), e.g. non-arm’s-length inter-corporate transactions, are to be reported at FMV.
Where payment of an item is deferred, in whole or in part, enter the full amount of the deferred expense in the appropriate expense category and indicate the amount of the deferral. As deferred expenses are a source of financing, the amount of the deferral must also be included in the Financing section of the application form and identified as such.

Line items

1.0 Story rights/Acquisitions

Enter, in Services columns (2) and/or (3) as applicable, the total amount paid for story rights or script acquisition fees.

2.0 Screenwriter

Enter, in column (1), Key Creative Personnel, the total remuneration, including fringe benefits, paid to the screenwriter(s) and/or scriptwriter(s).
Enter, in column (1), the total production-related travel and living expenses incurred on behalf of the screenwriter(s) and/or scriptwriter(s).
Enter, in Services columns (2) and/or (3) as applicable, all other costs related to the development of the scenario (e.g. research, clearances/searches, storyboard, script reproduction, consultant(s), script editor(s) and secretarial services, including the total production-related travel and living expenses incurred on behalf of the individuals included on this line).

3.0 Development costs

Enter, in Services columns (2) and/or (3) as applicable, all costs incurred for the development of the production (e.g. preliminary breakdown, budget preparation, consultants, office expenses, survey/scouting, as well as the total production-related travel and living expenses incurred on behalf of the individuals included on this line).

4.0 Producer

Lines 4.0 and 4.1

Enter on lines 4.0 a) and 4.1a), in column (1), the total remuneration, including fringe benefits, paid to the producer(s) and co-producer(s), respectively.
Enter on lines 4.0 b) and 4.1b), in column (1), the total production-related travel and living expenses of the producer(s) and co-producer(s).

Lines 4.2 to 4.5

Enter on lines 4.2 a), 4.3 a), 4.4 a) and 4.5 a), in Services columns (2) and/or (3) as applicable, the total remuneration, including fringe benefits, paid to the respective Line Producer(s), Executive Producer(s), Associate Producer(s) as well as all other producer-related personnel (e.g.: Supervising Producer, Production Supervisor, Production Executive, Production Associate, Executive in Charge of Production, Executive Production Consultant, Supervising Executive, etc.).
Enter on lines 4.2 b), 4.3 b), 4.4 b) and 4.5 b), in Services columns (2) and/or (3), as applicable, the total production-related travel and living expenses related to the respective producer functions on lines 4.2 a) through 4.5 a) inclusive.

4.6 Other producer-related costs

Enter, in Services columns (2) and/or (3) as applicable, all other producer-related costs related to the production personnel included on lines 4.0 through 4.5 respectively. This would include secretarial and support staff and their related travel and living expenses, public relations, etc.

5.0 Director

Enter, in column (1), the total remuneration, including fringe benefits, paid to the Director(s).
Enter, in column (1), all production-related travel and living expenses related to the Director(s).
Enter, in Services columns (2) and/or (3) as applicable, all costs related to the director function (e.g. 2^nd unit director, dialogue director, permits, secretarial and support staff, including their related travel and living expenses, etc.).

6.0 Performers

Lines 6.1 a) and 6.2 a)

Enter, in column (1), Key Creative Personnel, the total remuneration, including fringe benefits and rights payments, paid to the 1^st and 2^nd Lead Performers (or Voices), as applicable.

Note: The determination of Lead Performers will take into account billing, screen-time and remuneration. In non-dramatic productions, the 2^nd lead must have at least 50% of the on-screen time (or off-screen time where narrators or interviewers are involved) and 50% of the remuneration of the 1^st lead, plus billing appropriate for a 2^nd lead. Individuals not meeting these criteria will be considered as filling minor roles and are to be accounted for in the applicable Services column on Line 6.3.

In drama and comedy, music and dance, and variety programs the Leads will be the actors, singers, dancers, etc. In other program types such as documentaries, the Leads will usually be the host, narrator, commentator, moderator, interviewer, quizmaster, etc.

Lines 6.1 b) and 6.2 b)

Enter, in column (1), all production-related travel and living expenses related to the 1^st and 2^nd Lead Performers.

6.3 Other performers/cast

Enter, in Services columns (2) and/or (3) as applicable, the total remuneration, including fringe benefits, and all production-related travel and living expenses of all remaining performers/cast.

6.4 Other casting expenses

Enter, in Services columns (2) and/or (3) as applicable, all other expenses related to the casting process including the total remuneration and fringe benefits, as well as all production-related travel and living expenses of the casting director, choreographer, guests, extras, stand-ins including stuntmen, tutors, guardians, children's coordinators, casting secretary, etc. as well as any expenses related to the rehearsal area, video expenses, rights payments, permits, etc.

7.0 Production Labour

7.1 Production Designer

Enter, in column (1), the total remuneration, including fringe benefits, paid to the Production Designer (or the Art Director if there is no Production Designer).
Enter, in column (1), all production-related travel and living expenses of the Production Designer (or the Art Director if there is no Production Designer).
Enter, in Services columns (2) and/or (3), as applicable, the total remuneration, fringe benefits, production-related travel, living expenses, etc. of all other personnel related to the design department (e.g. assistant designer(s), assistant art director(s), production trainee(s), graphic artist(s), etc.)

7.2 Director of Photography/Chief Camera Operator

Enter, in column (1), the total remuneration, including fringe benefits, paid to the Director of Photography (or Chief Camera Operator if there is no Director of Photography) (see also "Video technical crew" below).
Enter, in column (1), the total production-related travel and living expenses of the Director of Photography (or the Chief Camera Operator if there is no Director of Photography).
Enter, in Services columns (2) and/or (3), as applicable, the total remuneration, fringe benefits, production-related travel and living expenses of all other personnel related to the photography/camera department (e.g. camera operator(s), assistant camera person(s), trainee(s), still photographer(s), special equipment operator(s), etc.).

Video technical crew

In video productions, where there is usually no director of photography, the position of technical producer will be accepted as the equivalent. Where this is the case, enter the total remuneration, fringe benefits, production-related travel and living expenses of the technical producer on lines 7.2 a) and b) in column (1). Enter the remuneration of all other personnel related to the video technical crew, (e.g. floor manager, technical supervisor, lighting consultant and director, boardman, grips, electricians, tongue operator(s), video operator(s), video graphics operator(s), autocue operator(s), utility person(s), crowd animator(s)), on line 7.2 c), in Services columns (2) and/or (3), as applicable.

Lines 7.3 to 7.16 inclusive

Enter, in Services columns (2) and/or (3) as applicable, the total remuneration, fringe benefits, production-related travel and living expenses of all personnel related to each of the corresponding functions.

7.3 Construction labour: includes construction coordinator, carpenters, painters, strike crew, etc.

7.4 Electrical labour: includes gaffer, best boy, electrician(s), dailies, generator operator, rigging/striking, etc.

7.5 Grip labour: includes grip(s), crane grip, dailies, rigging/striking, labourer(s), teleprompter operator, etc.

7.6 Make-up/Hair labour: includes makeup artist(s), dailies, hair stylist(s)/hairdresser(s), wigs/hair pieces labour, etc.

7.7 Production staff labour: includes the production supervisor, production manager, assistant production manager, unit manager, location manager, l^st, 2^nd and 3^rd assistant director, production assistant, talent coordinator, production secretary, production accountant, bookkeeper, local contact, technical advisor, interpreter, craft services, computer graphics artist(s), script supervisor/continuity, etc.

7.8 Production sound labour: includes mixer/sound recordist, boom operator, cable person, playback operator, public address operator, etc.

7.9 Second unit crew: includes crew, travel/living, etc.

7.10 Property labour: includes property master, assistants, property buyer(s), marionette labour, etc.

7.11 Set dressing labour: includes set decorator(s), swing gang, labourer(s), etc.

7.12 Special effects labour: includes special effects supervisor, assistants, etc.

7.13 Transportation labour: includes coordinator, drivers, etc.

7.14 Wardrobe labour: includes costume designer(s), costume makers, head of wardrobe and assistants, seamstress(es), tailors, etc.

7.15 Wrangling labour: includes head wrangler other wrangler labour.

7.16 Other production labour: if the amount entered on this line is greater than 5% of the total Services costs entered on line 11.1, attach a separate schedule explaining the reason(s).

8.0 Production expenses

Expense versus Depreciation

The full cost of goods which are purchased and which will be completely consumed in the making of the production, e.g. film/videotape supplies, materials, supplies, etc., is to be expensed in full in Other Costs column (6).

The cost of capital goods which are purchased and will not be completely used up in the making of the production, e.g. capital assets such as cameras, vehicles, which may have a useful life extending several years after the production is completed, is to be capitalized and depreciated in accordance with generally accepted accounting principles (GAAP). The depreciation expense applicable to that portion of the original cost of the asset used in the production is to be calculated and reported on line 10.1, Other Costs column (6).

The cost of goods which are acquired as part of a service provided by an individual or company, e.g. rental of props, costumes, special effects, sound or video equipment, etc., is to be entered in the applicable Services column (2) and/or (3). The applicable column is based on whether the supplier of the service is Canadian or non-Canadian.

8.1 Production office

Enter all Production office expenses in the applicable Services and/or Other Costs column (e.g. office rentals, heat & light, furniture, equipment, photocopy, stationary/supplies, telephone/fax/postage, courier, computer services, cleaning, security, etc.).

8.2 Location office

Enter all Location office expenses, in the applicable Services and/or Other Costs column (e.g.: office rentals, heat & light, furniture, equipment, photocopy, stationary/supplies, telephone/fax/postage, courier, computer services, etc.).

Lines 8.3 to 8.21 inclusive

Enter, on lines 8.3. to 8.21, in the applicable Services and/or Other Costs column, the costs related to each respective account. Note that some accounts can only be entered in the Services column. Refer to 8.0 Expense versus Depreciation for more explanations.

8.3 Animals: includes rentals, feed/stabling, transport, veterinary fees, customs/brokerage, etc.

8.4 Art supplies: includes drawing supplies, drawing equipment rental, research, stock/prints/processing, blueprinting, etc.

8.5 Camera equipment: includes camera rentals, video/teleprompter, shipping/brokerage, etc.

8.6 Construction materials: includes carpentry and painting purchases and rentals, backdrops/murals, etc.

8.7 Electrical equipment: basic package rentals, specialty rentals, generator(s), etc.

8.8 Grip equipment: basic package rentals, specialty rentals, crane rentals, scaffolding, dolly, etc.

8.9 Make-up/Hair supplies: includes makeup rental, hair/wig rental, special effects, and shipping/brokerage.

8.10 Props: includes rentals, graphics/signs, repairs/replacements, picture vehicle rentals, insurance and modifications, etc.

8.11 Set dressing: includes rentals, repairs/replacements, transportation and storage, etc.

8.12 Shipping, customs & communications: includes shipping and handling, customs and communications.

8.13 Site: includes surveying, site rental, power, access, insurance, parking, repairs/restoration, cleaning, security, public relations, etc.

8.14 Sound equipment: includes basic package sound rentals, microphones, walkie/talkies, batteries, etc.

8.15 Special effects: includes rentals, stunt rentals, armaments, permit fees, etc.

8.16 Studio/Backlot: includes studio, office and carpentry shop rentals, telephone, dressing/hair/ makeup rooms, security, cleaning, etc.

8.17 Transportation: includes production cars, trucks, vans, buses, motor homes, talent cars and support vehicles rentals, gas, maintenance, repairs, taxis, parking, mileage, special licenses/permits, brokerage/duty, etc.

8.18 Unit: includes meal payments, catering, craft service(s), table/chairs/halls, first aid, green room, special crew outfitting, medical/insurance, public relations, etc.

8.19 Video remote technical facilities: includes mobile(s), digital/optical effect machines, camera(s), audio facilities, video machine(s), slow motion machine(s), special equipment, graphics generator, etc.

8.20 Video studio facilities: includes studio, control room, digital/optical effect machines, camera(s), videotape machine(s), audio, telecine, autocue, intercom, graphics generator, monitors, dressing/makeup/green rooms, carpentry shop, etc.

8.21 Wardrobe supplies: includes rentals, manufacture, repairs/cleaning, shipping/brokerage, etc.

8.22 Production laboratory:

Enter in Post-production and laboratory, columns (4) or (5), as applicable, all costs related to negative processing, vacuumate, work print, video cassettes (rushes), take selection, magnetic transfer, synchronization, edge coding, etc.
Enter in Other Costs column (6), all costs related to the purchase of raw stock, master videotape and magnetic master stock for shooting of principal photography, rushes/dailies screenings and continuity/production stills.

8.23 Film/Videotape stock: includes all costs related to materials used to transfer film to video, sub-masters with time code, viewing copies, etc., and all costs related to videotape and magnetic master stock used for taping of principal photography, dailies screenings and continuity/production stills, enter in Other Costs column (6).

8.24 Other production expenses: Enter in Services or Other Costs columns, as applicable, all other expenses related to production and not included in any of the above expenses. If the amount is greater than 5% of the total Services on line 11.1, attach a separate schedule explaining why.

9.0 Post-production and laboratory

9.1 Editorial labour – Film/Video

Enter, in column (1) the total remuneration, including fringe benefits, paid to the Picture Editor(s) or the Off‑line Editor for videotaped productions.
Enter, in column (1) all production-related travel and living expenses of the Picture Editor(s)/Off-Line Editor(s).
Enter in Post-production and laboratory columns (4) and/or (5) as applicable, all other costs directly related to the editorial function (e.g. the total remuneration, including fringe benefits and travel an living expenses of all other personnel related to picture and sound editing such as the assistant editor(s), dialogue editor(s), supervisor/coordinator, apprentice editor(s), sound effects editor(s), music editor(s), assistant sound editor(s), looping supervisor, dialogue/transcription costs, etc.).

9.2 Editorial equipment

Enter in Post-production and laboratory columns (4) and/or (5) as applicable, all costs related to the use of the editing rooms, editing equipment, etc.

Enter in Other Costs column (6), all purchases of post-production materials and supplies.

9.3 Film Post-production (sound)

Enter, in Post-production and laboratory columns (4) and/or (5), as applicable, all costs relating to original effects recording, special sound treatment, narration/voice-over studio, sound transfer, sound slashes/dupes, lip sync band, post-sync recording (A.D.R.), foley track, evaluation screenings, interlock screenings, pre-mix, mix of the original tracks and of the M&E, 3 track master, protection copy, M&E track, optical track, reduction/blow-up optical, Dolby noise reduction, Dolby license, etc.

Enter in Other Costs column (6), all costs relating to sound effects library purchases.

9.4 Post-production laboratory

Enter, in Post-production and laboratory columns (4) and/or (5), as applicable, all costs relating to slash print, negative cutting, answer print, fades/dissolves, interpositive, internegative, color reversal internegative, check prints, wet gate printing, polishing, release prints used by the producer, reduction/blow-up printing, videotapes, vaults/storages, etc.

Enter in Other Costs column (6), all costs of purchases.

9.5 Video post-production (picture)

Enter, in Post-production and laboratory columns (4) and/or (5) as applicable, the cost of equipment rentals, additional machines and materials related to off-line and on-line editing, computer load list, digital optical effects machines, graphics, graphics camera, insert studio, protection copies, distribution copies used by producer, viewing copies, etc.

Enter in Other Costs column (6), all costs of purchases.

9.6 Video post-production (sound)

Enter, in Post-production and laboratory columns (4) and/or (5) as applicable, the cost of labour and rental of materials related to audio master, voice-over recording, pre-mix, sweetening, mix, re-stripe, foley track and the making of the music and effects track (M&E), etc.

Enter in Other Costs column (6), all cost of purchases.

9.7 Music Composer

Enter, in column (1), the total remuneration, including fringe benefits, of the Music Composer(s). The Music Composer is the person who has been commissioned to compose the original music specifically for this production. It does not include the music arranger.
Enter, in column (1), all production-related travel and living expenses related to the Music Composer(s).
Enter in Post-production and laboratory columns (4) and/or (5) as applicable, the total remuneration, including fringe benefits, production-related travel and living expenses of the other music personnel such as music director, arranger/orchestrator, conductor, musicians, etc.

9.8 Music rights

Enter in Services columns (2) and/or (3) as applicable, the total amount paid for music rights. Whether the rights holder is Canadian or non-Canadian will determine the applicable Services column.

9.9 Music – other costs

Except for music rights, enter in Post-production and laboratory columns (4) and/or (5), and/or Other Costs column (6), as applicable, all other costs related to the production’s music, (e.g.: pre-recorded track guide, studio fee, mix, materials, etc.).

9.10 Titles/Optical

Enter in Post-production and laboratory columns (4) and/or (5), as applicable, based on whether the supplier is Canadian or non-Canadian, the total costs related to titles and optical work.

9.11 Stock footage

Enter in Other Costs column (6), the total costs related to purchases of stock footage.

9.12 Versioning

Enter in Post-production and laboratory columns (4) and/or (5) as applicable, the total costs related to versioning and closed captioning. Costs generally associated with the distribution of the production are excluded while costs incurred in relation to the production of simultaneous versions in both official languages are included.

9.13 Other post-production costs

Enter in Post-production and laboratory columns (4) and/or (5), and/or Other Costs column (6), as applicable, all other expenses related to post-production and not included in any of the above expenses. If the amount in the Post-production and laboratory column on this line is greater than 5% of the total Post-production and laboratory costs on line 11.3, attach a separate schedule explaining the reason(s).

10.0 Other Expenses

10.1 Amortization/Depreciation

Enter all costs related to the amortization of television series in the appropriate column(s), according to the nature of the expenses.

Enter in Other Costs column (6) the associated depreciation for capital items purchased, (e.g.: vehicles, cameras, etc.).

10.2 Unit publicity

Enter in Services columns (2) and/or (3) as applicable, all costs related to unit publicity, publicity/press expenses, stills/photography, promotion, videotapes, public relations, trailers, etc.

Include in Other Costs column (6), publicity costs associated with the distribution of the production.

10.3 General – insurance, accounting & legal, bank charges, etc.

Enter, in Other Costs column (6), all general expenses related to insurance, legal fees, audit fees, bank charges, etc.

10.4 Indirect costs – interest, corporate overhead, interim financing, etc.

Enter in Other Costs column (6), all costs related to corporate overhead, interim financing, interest fees and other costs.

10.5 Completion guarantee

Enter in Services columns (2) and/or (3), as applicable, all costs related to the completion guarantee (these costs should reflect a no-claims rebate). The applicable column is based on whether the individual who makes the decision whether or not to issue the bond is Canadian or non-Canadian.

Date modified:: 2023-03-23