This statutory appeal concerned whether writing services incurred during the final script stage of a television production were eligible expenditures under the Ontario Production Services Tax Credit.
Applying the modern rule of statutory interpretation, the court held that the word “from” in s. 92(5.3)(d) of the Taxation Act, 2007 was inclusive in context and captured costs incurred during the final script stage itself, rather than only costs incurred after that stage.
The court found that the final script stage, as reflected in the agreed facts, was integrally connected to production rather than merely preproduction development.
The Minister’s reassessment excluding those costs was set aside and referred back for reassessment.
No costs were awarded.
