Canada (Heritage) v. 9616934 Canada Inc.
The Federal Court of Appeal allowed the Minister's appeal because the Minister's decision to refuse certification was reasonable when read holistically (it relied on the 2012 definition and addressed financing concerns via the 2017 guidelines); although the 15% running-time threshold in the 2017 guidelines is itself unreasonable as inconsistent with the regulatory text, that invalidity does not warrant a declaration ultra vires because it would have no practical utility given the Court's disposition; accordingly the Federal Court judgment was set aside and the producers' judicial review appli…
Source excerpt
- Canadian film or video production tax credit eligibility
- Definition of advertising
- Guidelines under s.125.4(7)
- Ultra vires challenge
- Reasonableness review