(a) For each hour of work, gross receipts are the amount (before deductions) of the gross receipts made from the film on average per hour.
(b) For each hour of work, net receipts are the amount of the gross receipts made from the film on average per hour.
(c) For each hour of work, special deductions allowed under the Regulations and any other deductions may be necessary.
What does the term “excess hours” mean?
(a) For purposes of this paragraph, excess hours (which may be fewer hours than required by the Regulations) means excess hours in a calendar month over the number of hours in a comparable month, which are required by the Regulations.
(b) For purposes of paragraph (a), each calendar month or comparable month means a twelve-month period.
(c) The total number of hours in each of the other twelve-month periods of a single year do not exceed the number of hours in the calendar month for which hours were not being worked in the calendar month for which hours were being worked. For purposes of this paragraph, any twelve-month period (calendar month) that begins less than ninety days before the calendar month is a month in which no work is worked.
(d) Subparagraph (c)(1)(b) does not apply to a film made on or after January 1, 1990 (and no less frequently than once per year in any calendar quarter).
(e) These deductions may be used only in respect of the calendar year for which the film was made.
Where does the word “extra” appear?
(a) Where “extra,” as used in subsection 8(1), means additional to, and not less than, the amount required by the Regulations, the term includes all hours expended on the film by the director (or the director’s designee) on the film or, as the case may be, the work that the director was required to do (for example, a writer on a screenplay).
(b) Where “extra” means additional to, and not less than the amount required by the Regulations, the term does not include the additional time required to conduct a rehearsal, to prepare the film, or to rehearse the film, such as for lighting.
(c) A director’s director is a person responsible for overseeing the activities related to the production of a motion picture.
For further information see the film industry
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