19 January 2010 External T.I. 2009-0344681E5 F - Récompenses visées par règlement -- summary under Regulation 7700

The Gratien-Gélinas prize is a two-part award that supports emerging French-language playwrights in Quebec and Canada: first, $15,000 to the theatre company that brings the text to the stage; and, second, $10,000 paid to the author.

The Louise-Lahaye prize (supporting the next generation of playwrights for young French-language audiences) is $10,000 and the Michel-Tremblay prizes (for French-language playwriting in Quebec and Canada) total $20,000, in each case, paid to the author.

CRA indicated that “these prizes are sufficiently recognized by the general public and are awarded for meritorious achievement in the arts” and are not “received as compensation for services rendered,” so as to be prescribed prizes, with the exception of the component paid to the theatre company which was “in all likelihood, received in the course of carrying on a business.”

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