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The Changing Face of International Film Production: The State of Play of Film Incentives in the U.K., U.S.A., Canada and Beyond
Author(s): Esau, Gordon
Date:  October 1 2005
The Canadian Film and Video Production Tax Credits have attracted additional film and television productions from around the world to Canada. Several other countries, as well as several American states, including New York, have introduced or are preparing to introduce similar tax credits to encourage their film production industries.

To understand what led to the development of the labour based tax credits it is necessary to have a bit of historical perspective...

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