Mark Lobsinger is a lawyer at the Toronto law firm of McMillan Binch and a member of the firm’s Tax Group.

No discussion of film financing in Canada today would be complete without discussing the role that Canadian tax shelters play.
There are at least three Canadian organizations that offer these shelters: Cinegate Production Management Services, Grosvenor Park Film Financing Corporation and Sentinel Hill Alliance Atlantis Equicap lp.
While these structures are designed to provide an attractive tax shelter product to private individuals, as a by-product they also provide a financial benefit to studios or production companies that are willing to supply the films and television productions that are needed to make these shelters work.