This 2016 UK/Canadian documentary is the first practice as research project to fully explore the social and historical significance of the controversial ‘tax shelter’ films that were released in Canada between 1974 and 1984. It considers both the tax shelter phenomenon (which allowed investors to deduct 100% of taxable investment in film production), and the dramatic expansion in populist Canadian cinema it prompted (including ‘body horror’ films, home invasion thrillers, ribald teen movies and regional sex comedies).
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