Definitions

1   In this regulation:

"Act" means the Income Tax Act;

"cutscene" means an animated or live action scene or series of scenes relating to a video game

(a) that is included in or distributed with the video game,

(b) over which the user of the video game has limited or no control, and

(c) that is used to advance the plot or provide character development, background information, a story line, context or clues.

[en. B.C. Reg. 25/2012, Sch. 2, s. 1.]

Definition of eligible activity

2   In Part 10 of the Act, "eligible activity", in relation to an interactive digital media product, means an activity attributable to the development of the interactive digital media product, but does not include the following:

(a) marketing;

(b) human resource services;

(c) administrative support services;

(d) management services;

(e) an activity attributable to the development of an animated or live action scene or series of scenes relating to an interactive digital media product, other than a cutscene, over which the user of the interactive digital media product has limited or no control.

[en. B.C. Reg. 25/2012, Sch. 2, s. 2.]

Interactive digital media product

3   For the purposes of the definition of "interactive digital media product" in section 132 of the Act, the following products are prescribed as not included in the meaning of interactive digital media product:

(a) operating system software;

(b) a product designed to be used by individuals for interactive communication;

(c) a product classified by the Entertainment Software Rating Board as "AO" (adults only);

(d) a product designed for marketing or promoting an entity, product or idea;

(d.1) a product that enables gambling with currency;

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

[am. B.C. Reg. 111/2024.]

Application fee

4   For the purpose of section 136 (2) (c) of the Act, the prescribed application fee that a corporation must provide is as follows:

(a) if the corporation has fewer than 5 employees at the end of the corporation's previous fiscal period or the corporation does not have a previous fiscal period, $1 000;

(b) if the corporation has 5 or more employees but fewer than 10 employees at the end of the corporation's previous fiscal period, $2 500;

(c) if the corporation has 10 or more employees at the end of the corporation's previous fiscal period, $5 000.

[en. B.C. Reg. 33/2011.]