First or Second Lead Performer must be Canadian for Production to be certified by CAVCO as a Canadian film or video production

Tricon Television29 Inc. (Tricon) applied for judicial review of a decision made by the Canadian Audio-Visual Certification Office (CAVCO) denying Tricon’s application for certification of its production “Beautiful People” as “Canadian” pursuant to section 125.4 of the Income Tax Act and section 1106 of the Income Tax Regulations.