Canadian Audio-Visual Certification Office Department of Communication 3rd Floor 300 Slater Street Ottawa, Ontario
R.A. Albert 957-2098 January 5, 1987
Dear Sir:
We are writing in response to your December 4, 1987 memorandum which requests our views on the continued relevance and accuracy of a 1980 opinion issued by this Department.
The June 16, 1980 opinion addressed to the attention of Robin Jackson, Secretary of State, Canadian Film Certification Office, concerning the taping of live broadcasts continues to reflect the view of this Department. It is our opinion that live broadcasts are not considered to be a capital property and it is not necessary to deal with the question of capital cost allowance in that respect as the relevant costs are currently deductible against the revenue derived therefrom. However, a video tape produced from the live broadcast could qualify as a certified video tape provided it meets all the criteria in regulation 1104(2). However, the costs of simultaneously producing a tape of a live broadcast must be segregated from the costs of the live broadcast.
We trust these comments will be of assistance to you.
for Director Small Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch