Though there is no doubt that the efforts of Film New Brunswick head Sam Grana and his enticing 40% tax credit have kick started the once nearly idle New Brunswick production slate, at least one Maritime production company is raising serious questions about the province’s much-heralded tax incentives.

‘As of yet it doesn’t exist,’ says Lesley Ann Patten of Nova Scotia’s Victory Motion Pictures. Victory, along with Moncton, n.b.-based Productions du Phare Est, were the first to officially apply for the 40% New Brunswick tax credit with their production of the $1-million one-hour Warrior Songs, which shot in Nova Scotia and New York City in July 1996 and was broadcast on Bravo! during November of that year.

Patten has yet to receive her tax credit certificate, because although the tax credit has passed official legislation in provincial parliament, it still has regulations to be passed which must be approved and signed by the cabinet and the lieutenant-governor in council.

Patten says she received letters from the province saying that Victory could count on the tax credit as part of the financing structure, but since she hasn’t received her certificate she is still paying interest to interim financiers Royal Bank and Rogers Telefund.

Film nb counters that Patten’s original application for the credit was sent in by her Nova Scotia-based company and therefore was not accepted. It was not until May 13 that Film nb received an application through Victory’s New Brunswick coproduction partner, Productions du Phare Est, and therefore could not start the tax process until that date.

Meanwhile, New Brunswick communications officer for the Ministry of Culture and Housing Ellen Wright says: ‘The Finance Ministry expects the regulations to go through this session, which could be before Christmas at the earliest and by the end of February at the latest.’