Frequently Asked Questions
Legal Opinion - Taxation of Per Diems
After receiving inquiries from numerous technicians, we asked for and received an opinion from a tax specialist regarding the tax treatment of per diems.
As you will discover on reading this document, given that shooting locations more than 36 km away fulfill the conditions found in the Income Tax Act, i.e.:
- The work must be of a temporary nature;
- The work must be performed at a special work site.
The per diems are not taxable. We have shared this advice with the AQPM (formerly the APFTQ) and asked that it be passed on to member producers so they will not tax per diems that meet the abovementioned criteria.
Consult the Legal Opinion (French Only)
Urban zone: What is the radius of each collective agreement?
An urban zone has been defined in each agreement. Click here for an overview of the urban zone.
Consult the Collective Agreements
Guaranteed days : How is this applied?
- When you work all the scheduled shooting days: The number of guaranteed days included in the contract must correspond to the total number of days in the shooting schedule. The contract should indicate: Work start date and end date, as well as “The technician will work the full shooting schedule.”
- When you work a fixed number of guaranteed days that is lower than the total number of days in the shooting schedule: The exact dates to be worked must be indicated in the contract, or in an appendix if the number exceeds the space provided for in the contract.
- When you work as a “casual technician” on call, usually referred to as a “daily”: There must be at least one guaranteed day, with the date worked. Under certain conditions, the following indication is required: “It is understood that if the technician is asked to work more than the number of days guaranteed in this contract, the same conditions apply, if the technician is doing the same job. This contract will then be applicable to the additional days, based on the technician’s availability and production requirements.” The contract remains open and you are not required to sign a new one or an addendum each time.
- When you perform work off-set: You must provide your department’s work schedule so you can append your own schedule to your hiring contract and determine your guaranteed days.
- You are hired for the duration of shooting: The work start and end dates must be indicated in the “weekly contract” section of your hiring contract. The contract is renewable each week.
- You are hired on a “casual” basis due to a temporary increase in workload: The work start and end dates, as well as the number of guaranteed days, must be indicated in the “casual contract” section of your hiring contract. The contract is not renewable. If you are called back to work, you must sign a new hiring contract.
- The work start and end dates, as well as the number of guaranteed days, must always be indicated in your hiring contract.
Procedure for Applying for a Producer Exemption
At the time of negotiation, it is impossible to foresee all the challenges that will accompany the application of a collective agreement. Unforeseen situations will inevitably arise in the heat of action.
It is therefore important that the agreement provide for a process allowing the parties to deal with these situations. As such, a producer may propose that AQTIS apply certain provisions of a collective agreement differently. This is called applying for an exemption.
Consult the Exemption Application Procedure (French Only)
Commuting Time : Compensation
The paid commuting time is the time actually required to travel to (and from!) the accommodations. This time will be paid at the minimum hourly rate (MHR) provided for in the Agreement, unless you have negotiated a higher rate. Note that commuting time does not give rise to overtime or penalties. As such, even if the commuting time falls on the sixth consecutive day or beyond, or means that the technician’s total hours exceed 40 in a single week, neither overtime nor sixth-day penalties will be applicable.
FILM AND COMMERCIALS AGREEMENTS
When commuting time is on a non-workday, the day is not considered to be a workday. This means that the sixth-day penalties do not apply. Additionally, commuting time is capped at 10 hours per 24-hour period. Note also that the producer may ask you to negotiate a different (read lower) basic hourly rate (BHR) for commuting time.
Offer of Work : Do I Have any Recourse?
Generally speaking, no.
A legal employment relationship between a worker and an employer is a contract. In the absence of a written contract, it may sometimes be possible to demonstrate that a contract did indeed exist if it can be proven by a number of elements, but a simple comment regarding a possible recall for another season is insufficient. If in doubt, call us, but know that your best protection is a signed contract.
Minimum Remuneration Grids
You will find the information on work hours in Chapter 10.
You will find information on the various components in Chapter 18, and details on work hours in Chapter 10.
You will find the information on work hours in Chapter 15.
Consult the Collective Agreements
Employment contract : When should I sign?
You are the only person authorized to sign your employment contract.
No later than the beginning of your first day of work. Once the contract is signed, the producer should provide you with a copy.
At the latest, upon your arrival, and before you have performed any work. The producer should provide you with a copy.
Before performing any work, or at the latest, before the end of the first meal on the first day of shooting or filming.