Any Program is eligible which demonstrates that the directing mind and control of the creative and financial aspects of the Program rest with British Columbia based individuals, defined as someone who is a Canadian citizen or has permanent residence status, has maintained a residence in British Columbia for the 12 months preceding commencement of principal photography of the Program entered for adjudication and filed their 2022 tax return in British Columbia. Programs can only be entered in one (1) Program category.
If one of either a credited Producer, Co-Producer or Executive Producer meets the eligibility criteria above then all of the credited Producers, Co-Producers and Executive Producers entered become eligible award recipients.
In the categories of Best Animation Program and Best Animation Series we will also accept a credited Associate Producer.
Craft entries can be submitted with or without Program entries. If the Program does not qualify (see ‘What Can Enter - Program Awards’) an individual may still enter in any of the Craft categories in which they have an on-screen credit.
The Craft Entrant must be a Canadian citizen or have permanent residence status, and have maintained a residence in British Columbia for the 12 months preceding commencement of principal photography of the Program entered for adjudication and filed their 2022 tax return in British Columbia.
If entering a Craft category that allows for multiple Entrants, only one of the Entrants is required to meet the eligibility criteria in order for the for the additional Entrants to become eligible award recipients.
An Entrant refers to a person who has met the eligibility criteria of the 'Who Can Enter' section above. Often, submissions of entry are made by individuals other than the actual Entrant (eg. a producer, an agent, a production assistant, or a publicity or marketing coordinator).
A Contact Person refers to the individual responsible for completing and submitting the Official 2024 LEO AWARDS Submission Form either for themselves or on behalf of an Entrant.
The Contact Person may be either an Entrant themselves or a representative of an Entrant. The Contact Person warrants that the Program(s) and/or individual(s) entered have met the eligibility criteria as listed above.
The Program must have been completed between January 1 and December 31, 2023 and be submitted according to the stated deadlines. A 2023 copyright notation at the end of the tail credits must also be included.
Eligibility is based on the completion date of the Program. As long as the program was complete and deliverable in 2023 it is eligible and there is no requirement that it be broadcast or exhibited.
All 2024 entries are to be submitted on-line at www.leoawards.com. Only entries that are complete will be accepted. The Contact Person must notify all individuals put forward for consideration that they have been entered. For information on submission material requirements please see the Examples/Clarifications listed below. Entries must be accompanied by a synopsis. For a Series entry, a general synopsis for the entire series must be submitted.
Any synopsis submitted must not exceed 60 words in length. The synopsis will be used in press releases and jury kits. Entries must include the appropriate fees. Entries received after the final deadlines will not be processed.
The Entrant must have received an on-screen credit in the category in which they are entered. The Entrant grants the LEO AWARDS the right to televise clips of up to two minutes in length. The Entrant warrants that all rights, including rights to the musical score, necessary to exhibit the Program within the context of the LEO AWARDS are assigned to the LEO AWARDS. The Entrant further grants to the LEO AWARDS in perpetuity the right to use any entry for future promotion of the LEO AWARDS. The Entrant covenants to indemnify the LEO AWARDS from any loss or damage suffered by it in the event that all such rights have not been transferred.
The Entrant warrants that all individuals submitted for consideration herein have been notified of their entry.
In any case in which the LEO AWARDS determine that the information required from the Entrant is inaccurate or incomplete, and that the program is therefore incorrectly entered, the LEO AWARDS reserve the right to declare the program ineligible to be submitted for nominations for any award. In the case of discovery of ineligibility after a nomination or award announcement, the LEO AWARDS reserves the right to revoke and demand return of any materials received in relation to such announcement and/or award, ie. certificates and/or trophies. The Entrant agrees that in the matter of dispute in regards to entries, the LEO AWARDS' decision shall be final. The Entrant acknowledges that the LEO AWARDS will retain a copy of each award-winning Program for its archives. The Entrant grants to the LEO AWARDS, in perpetuity, the right to transfer a copy of the award-winning program to a volume storage device for purposes of archival storage, as the LEO AWARDS deem necessary. By completing and submitting the Entry the Contact Person and the Entrant signify understanding and acceptance of the Rules & Regulations.
Top of Pageis defined as a single dramatic program of at least 75 minutes in length that represents a complete story and whose main audience and initial distribution is theatrical.
is defined as a single dramatic program of at least 75 minutes in length that represents a complete story and whose main audience and initial distribution is streaming or broadcast.
is defined as a dramatic program less than 60 minutes in length and principally intended for theatrical or television release. Individual episodes of series production are not eligible in this category.
is defined as a series of dramatic programs with the same title or topic and having a minimum of three (3) episodes.
is defined as a non-dramatic program designed to inform the audience about a person, place, or situation in a thoughtful and entertaining manner with a minimum running time of 60 minutes.
is defined as a non-dramatic program designed to inform the audience about a person, place, or situation in a thoughtful and entertaining manner with a maximum running time of 59 minutes.
is defined as a non-dramatic series designed to inform the audience about a person, place, or situation in a thoughtful and entertaining manner. Series entries must have a minimum of three (3) episodes.
is defined as a series of non-dramatic programs designed to convey information of a general interest, dealing with topics such as lifestyle, celebrity, cultural or social issues, and must have a minimum of three (3) episodes.
is defined as a program or series of programs presenting any mix of musical, comedic, or performing guests, or any other talent generally considered to be music, comedy or variety entertainment. Series entries must have a minimum of three (3) episodes.
is defined as a program produced primarily with cel, pixel, computer, or any other form of animation acceptable to the jury.
is defined as a series of programs produced primarily with cel, pixel, computer, or any other form of animation acceptable to the jury. Series entries must have a minimum of three (3) episodes.
is defined as a live action program or series of programs clearly intended for the entertainment and/or education of children or youth. Series entries must have a minimum of three (3) episodes.
is defined as a series of programs with the same title or topic and principally intended for Internet release. Series entries must have a minimum of three (3) episodes.
is defined as those productions used as a creative vehicle for the performance and exhibition of an individual piece of music by a specific group of musicians or an individual.
is defined as a program that uniquely expresses the filmmaker's point of view and is produced as part of a recognized foundation film school curriculum.
Once entered in any Program category that offers Performance as a Craft option Entrants 18 years or younger as at December 31, 2023 will be invited to enter in a dedicated Youth Performance category. An Entrant must go through the submission process and will be given an opportunity upon completion to add the Youth Performance category for consideration.
All Entrants in the Youth Performance category will be adjudicated together regardless of their original Program category submission. One award will be presented in the category of Best Youth Performance.
Eligibility is based on the completion date of the Program. As long as the program was complete and deliverable in 2023 it is eligible and there is no requirement that it be broadcast or exhibited.
Submission Deadline:
For Programs completed between January 1 and December 31, 2023
Submissions must be received by - January 15, 2024
Prior to beginning your submission please ensure that you have uploaded the Full Program or Episode you are entering. You will be required to provide a URL to the Full Program or Episode.
Uploading your materials in advance will allow for a more efficient submission experience as uploading may take a considerable amount of time. For example, uploading a 90 minute program, even with a high speed internet connection, can take many hours.
When submitting a link and password to a streaming video service, for example Vimeo, YouTube or Google Drive please provide clear quality compression of sound and video and a frame size in standard 480p, 720p or 1080p resolution. The recommend 24-30fps, 16Mbs video encoding and 192-320Kbs audio encoding can be used as technical guidelines. We accept streaming video only - no downloads please.
Please refer to the Examples/Clarifications below, to determine the materials required for submission. Entries should have no commercials.
Please note that the link and password must be active and available until June 15, 2024.
| 1. | If entering an individual Program and any number of Craft categories, including a Performance entry, the Entrant is required to submit the performer's headshot with the their name clearly written on the front. | |
| 2. | Note that in the Voice Performance category in an Animation Program or Animation Series we require a headshot of the character, not the Entrant, along with the character name. |
| 1. | If entering a Series for Program consideration only, the Entrant is required to submit two different episodes of the Series. | |
| 2. | If entering a Series for Program consideration and any number of Craft categories, the Entrant is eligible to select entries from episodes other than the original two submitted. For example, if episodes 1 and 2 of 13 are the strongest complete shows, you may enter them for Program consideration. If you wish to enter a director from episode 4 or a writer from episode 9 you must also submit those episodes. If all of your Craft entries are from the same episodes you are putting forward for Program consideration you only need to submit the two episodes. Performance entries must always be accompanied by the performer's headshot with the their name clearly written on the front. The Entrant must provide all requested contact information for each individual entered for the purpose of direct notification in the event of nomination. |
Craft entries can be submitted with or without Program entries. If the Program does not qualify (see ‘What Can Enter – Program Awards’ above) an individual may still submit in any of the Craft categories in which they have an on-screen credit if they meet the requirements as indicated in the 'Who Can Enter – Craft Awards' above.
When submitting a link and password to a streaming video service, for example Vimeo, please provide clear quality compression of sound and video and a frame size in standard 480p, 720p or 1080p resolution. The recommend 24-30fps, 16Mbs video encoding and 192-320Kbs audio encoding can be used as technical guidelines. We accept streaming video only - no downloads please.
Please note that the link and password must be active and available until June 15, 2024.
Some animated film productions split the duties between a Director, who oversees all aspects of the film and an Art Director, who focuses on the creation of the animation. Just like a live-action Director, an animation Director oversees the film's broad vision - its style, its tone, its color palette - and is involved with every aspect of the production process. In general, the job of the Art Director is to work with teams that produce the art for animation, interface between IT and marketing, make decisions about artistic styles and visual elements to be used and unify the vision among all working teams.
The eligible Entrant must have a screen credit as a Character Animator, on a single character, or multiple characters in an animated Program. Teams are not eligible for this award. Work submitted must be actual animation produced directly by the artist.
A separate Streaming Video Reel highlighting the Character Animation is required. The Screening Video Reel should not exceed 5 minutes in length.
The eligible Entrant must have a screen credit as a Character Animator, on a single character, or multiple characters in an animated Series. Teams are not eligible for this award. Work submitted must be actual animation produced directly by the artist. Submissions in the Series category are limited to animation from a single episode.
A separate Streaming Video Reel highlighting the Character Animation is required. The Screening Video Reel should not exceed 5 minutes in length.
Entrants in the Visual Effects category are required to submit a compilation Reel of 'Before and After' shots of the program or episode entered. The Visual Effects Craft category is comprised of a maximum of 5 individual Entrants. Potential Entrants should include Post Production Supervisors, Visual Effects Supervisors/Designers, Digital Compositors, CGI Artists, Visual and Effects Coordinators.
A separate Streaming Video Reel highlighting the Visual Effects is required. The Streaming Video Reel should not exceed 5 minutes in length.
The Sound Craft category is comprised of a maximum of 8 individual Entrants. Required credits may include ADR Editor, Dialogue Editor, Dubbing Editor, Dubbing Mixer, Foley Artist, FX Editor, Location Recordist, Music Editor, Production Sound Mixer, Recording and Re-recording Mixer, Recording Engineer, Sound Design, Sound Editor, Sound Effects Editor, Sound Supervisor, Supervising Music Editor or Supervising Sound Editor.
The Production Design Craft category is comprised of a maximum of 5 individual Entrants. Required credits may include Production Designer, Art Director, Set Designer or Set Decorator.
The Costume Design, Make-Up and Hairstyling categories are comprised of a maximum of 5 individual Entrants with on-screen credits in their respective departments.
The Stunt Coordination category is comprised of a maximum of 2 individual Entrants with on-screen credits.
A separate Streaming Video Reel highlighting the Stunt Coordination is required. The Screening Video Reel should not exceed 5 minutes in length.
The Stunt Performance Category is comprised of a maximum of 5 individual Entrants with on-screen credits.
Submissions in the Series categories are limited to stunts from a single episode.
A separate Streaming Video Reel highlighting the Stunt Performance is required. The Screening Video Reel should not exceed 5 minutes in length.
The Choreography Category is comprised of a maximum of 3 individual Entrants with on-screen credits. Choreographers are tasked with creating the on-camera movement which enhances storytelling and spectacle. Submissions in the Series categories are limited to choreography from a single episode.
The category of Best Host(s) of a Feature Length Documentary, Short Documentary Program, Documentary Series, Information, Lifestyle or Reality Program or Series and/or Music, Comedy or Variety Program or Series may be comprised of a maximum of 2 individuals. The Entrant(s) must be in at least 50% of the Program or 50% of all of the episodes of a Series being entered for consideration.
There is no limit to the number of Performance categories that can be entered. All Entrants in the Lead categories must be in at least 50% of the Program and all of the episodes of a Series being entered for consideration. All Entrants in the Supporting categories must appear in at least 30% of the Program or 20% of all episodes of a Series being entered for consideration. All Entrants in the Guest categories must be credited as a Guest Performer and be an addition to the fixed cast of the episode of the Series.
We do not pre-screen streaming materials prior to adjudication. We strongly urge you to view your materials prior to entry.
Please note that the link and password must be active and available until June 15, 2024.
Motion Picture
Television Movie
Short Drama
Feature Length Documentary
Short Documentary Program
Animation Program
Music Video
Student Production
For entries in any of these categories, either Program only, Program plus Crafts or Craft only, you are required to submit a link and password to the entire Program.
Dramatic Series
Documentary Series
Information, Lifestyle or Reality Series
Animation Series
Web Series
For Program only entries, you are required to submit a link and password to 2 episodes of the series for Best Series consideration.
For Program plus Crafts entries, you are required to submit a link and password to 2 episodes of the series for Best Series consideration as well as a link and password to each additional episode entered for Craft consideration.
For Craft only entries, you are required to submit a link and password to each episode entered for Craft consideration.
Music, Comedy or Variety Program or Series
Youth or Children's Program or Series
In each of these categories you can enter either an individual stand-alone Program or a Series. Use the guidelines above.
Prior to beginning your entry please ensure that you have uploaded the Full Program or Episode you are submitting. You will be required to provide a URL to the Full Program or Episode. Uploading your materials in advance will allow for a more efficient submission experience as uploading may take a considerable amount of time. For example uploading a Motion Picture, even with a high speed internet connection, can many hours.
If submitting a Lead Performance entry you will be asked to provide a digital copy of the Entrants head shot with their name printed on the front.
If submitting a Supporting and/or Guest Performance entry you will be asked to provide a digital copy of the Entrants head shot with their name printed on the front as well as a digital Supporting and Guest Performance Form requesting time codes and scene descriptions. These forms assist our juries in recognizing the Entrant and support their decision-making.
If one of either a credited Producer, Co-Producer or Executive Producer meets the eligibility criteria (see section b of ‘What Can Enter - Program Awards’) then all of the credited Producers, Co-Producers and Executive Producers become eligible for a Program Award.
Probably. The eligibility of a Program is not related to the eligibility of a person – despite the fact that the Program may not be eligible to enter the LEO AWARDS, you may be eligible. If you are a Craft Entrant you are eligible if you meet our residency requirements:
‘The Craft Entrant must be a Canadian citizen or have permanent residence status, and have maintained a residence in British Columbia for the 12 months preceding commencement of principal photography of the Program entered for adjudication and filed their 2022 tax return in British Columbia.’
When submitting a link and password to a streaming video service, for example Vimeo, YouTube or Google Drive please provide clear quality compression of sound and video and a frame size in standard 480p, 720p or 1080p resolution. The recommend 24-30fps, 16Mbs video encoding and 192-320Kbs audio encoding can be used as technical guidelines.
We accept streaming video only - no downloads please.
There is one Trophy awarded in each Program and/or Craft category. We will make available additional Trophies upon request at a cost in equal measure to our expense. Nominee and Winner Certificates are available by request.
Submission Deadline:
For Programs completed between January 1 and December 31, 2023
Submissions must be received by - January 15, 2024
| 1. | The Call for Jurors will be made to individuals working in the British Columbia film and television industries. Final selection of Jurors is subject to the approval of the LEO AWARDS. Jurors will be responsible for selecting the nominees and winners in each category. | |
| 2. |
Each jury is chaired by a film and/or television professional and will include a majority of individuals with expertise in which the jury is responsible, as well as individuals with expertise in different but related areas of film and/or television. Each jury will be composed of a number of individuals representing the Program and Craft areas in the categories being judged, including the Chair. | |
| 3. |
The jury may discuss the entries amongst themselves, however, individual ballots are secret. | |
| 4. |
All jury deliberations are confidential. The Chair of each jury shall be entitled to submit questions to the Rules & Regulations Committee for guidance. | |
| 5. |
Jury members must select the number of nominees designated on the ballots. If a ballot indicates five (5) nominees are required and only four (4) are listed, the ballot becomes spoiled and will not be included in the final tabulation. | |
| 6. |
The LEO AWARDS reserve the right to collapse a category due to a lack of sufficient entries. | |
| 7. |
The number of nominations per category varies according based on the number of entries. | |
| 8. |
Juries cannot change the category in which a program has been entered and must judge it against all other programs in that category. | |
| 9. |
The Official LEO AWARDS Nominees will be announced following the jury process. | |
| 10. |
Any appeals in regards to decisions made by the juries, or by the LEO AWARDS in accepting entries, will be heard by the LEO AWARDS Rules & Regulations Committee, an independent body of industry peers, at its earliest possible convening. For information about the Committee’s membership and mandate please contact the LEO AWARDS. | |
| 11. |
While the LEO AWARDS will make every effort to resolve conflict of interest before the jury convenes, some conflicts may not be avoided. If such a situation should arise, the LEO AWARDS will try to minimize conflicts and balance the interests of all parties to secure the best-qualified jurors. |
Uploading your materials in advance will allow for a more efficient submission experience. For example, uploading a 90 minute program even with a high speed internet connection can take more than a day.
is defined as a single dramatic program of at least 75 minutes in length that represents a complete story and whose main audience and initial distribution is theatrical.
Additional Craft Entries = $75. each + GST
- Program
- Direction
- Screenwriting
- Cinematography
- Picture Editing
- Visual Effects
- Sound
- Musical Score
- Production Design
- Costume Design
- Make-Up
- Hairstyling
- Casting
- Stunt Coordination
- Stunt Performance
- Supporting Performance
- Lead Performance
The Streaming Video Reel should not exceed 5 minutes in length.
The Screening Video Reel should not exceed 5 minutes in length.
The Screening Video Reel should not exceed 5 minutes in length.
is defined as a single dramatic program of at least 75 minutes in length that represents a complete story and whose main audience and initial distribution is streaming or broadcast.
Additional Craft Entries = $75. each + GST
- Program
- Direction
- Screenwriting
- Cinematography
- Picture Editing
- Sound
- Musical Score
- Production Design
- Costume Design
- Make-Up
- Hairstyling
- Casting
- Choreography
- Supporting Performance
- Lead Performance
is defined as a dramatic program less than 60 minutes in length and principally intended for theatrical or television release. Individual episodes of series production are not eligible in this category.
Additional Craft Entries = $75. each + GST
- Program
- Direction
- Screenwriting
- Cinematography
- Picture Editing
- Visual Effects
- Sound
- Musical Score
- Production Design
- Costume Design
- Make-Up
- Hairstyling
- Performance
The Streaming Video Reel should not exceed 5 minutes in length.
is defined as a series of dramatic programs with the same title or topic and having a minimum of three (3) episodes.
Additional Craft Entries = $75. each + GST
- Program
- Direction
- Screenwriting
- Cinematography
- Picture Editing
- Visual Effects
- Sound
- Musical Score
- Production Design
- Costume Design
- Make-Up
- Hairstyling
- Casting
- Stunt Coordination
- Stunt Performance
- Choreography
- Guest Performance
- Supporting Performance
- Lead Performance
The Streaming Video Reel should not exceed 5 minutes in length.
The Screening Video Reel should not exceed 5 minutes in length.
The Screening Video Reel should not exceed 5 minutes in length.
is defined as a non-dramatic program designed to inform the audience about a person, place, or situation in a thoughtful and entertaining manner with a minimum running time of 60 minutes.
Additional Craft Entries = $75. each + GST
- Program
- Direction
- Screenwriting
- Cinematography
- Picture Editing
- Sound
- Musical Score
- Host(s) - NEW
is defined as a non-dramatic program designed to inform the audience about a person, place, or situation in a thoughtful and entertaining manner with a maximum running time of 59 minutes.
Additional Craft Entries = $75. each + GST
- Program
- Direction
- Screenwriting
- Cinematography
- Picture Editing
- Sound
- Musical Score
- Host(s) - NEW
is defined as a non-dramatic series designed to inform the audience about a person, place, or situation in a thoughtful and entertaining manner. Series entries must have a minimum of three (3) episodes.
Additional Craft Entries = $75. each + GST
- Program
- Direction
- Screenwriting
- Cinematography
- Picture Editing
- Sound
- Musical Score
- Host(s) - NEW
is defined as a series of non-dramatic programs designed to convey information of a general interest, dealing with topics such as lifestyle, celebrity, cultural or social issues, and must have a minimum of three (3) episodes.
Additional Craft Entries = $75. each + GST
- Program
- Direction
- Screenwriting
- Cinematography
- Picture Editing
- Sound
- Musical Score
- Host(s)
is defined as a program or series of programs presenting any mix of musical, comedic, or performing guests, or any other talent generally considered to be music, comedy or variety entertainment. Series entries must have a minimum of three (3) episodes.
Additional Craft Entries = $75. each + GST
- Program
- Direction
- Screenwriting
- Cinematography
- Picture Editing
- Sound
- Musical Score
- Production Design
- Performance or Host(s)
is defined as a program produced primarily with cel, pixel, computer, or any other form of animation acceptable to the jury.
Additional Craft Entries = $75. each + GST
- Program
- Direction
- Art Direction
- Character Animation
- Screenwriting
- Sound
- Musical Score
- Voice Performance
is defined as a series of programs produced primarily with cel, pixel, computer, or any other form of animation acceptable to the jury. Series entries must have a minimum of three (3) episodes.
Additional Craft Entries = $75. each + GST
- Program
- Direction
- Art Direction
- Character Animation
- Screenwriting
- Sound
- Musical Score
- Voice Performance
The Screening Video Reel should not exceed 5 minutes in length.
is defined as a live action program or series of programs clearly intended for the entertainment and/or education of children or youth. Series entries must have a minimum of three (3) episodes.
Additional Craft Entries = $75. each + GST
- Program
- Direction
- Screenwriting
- Cinematography
- Picture Editing
- Sound
- Musical Score
- Production Design
- Performance
is defined as a series of programs with the same title or topic and principally intended for Internet release. Series entries must have a minimum of three (3) episodes.
- Program
- Performance
is defined as those productions used as a creative vehicle for the performance and exhibition of an individual piece of music by a specific group of musicians or an individual.
- Program
is defined as a program that uniquely expresses the filmmaker's point of view and is produced as part of a recognized foundation film school curriculum.
- Program
Once entered in any Program category that offers Performance as a Craft option Entrants 18 years or younger as at December 31, 2023 will be invited to enter in a dedicated Youth Performance category. An Entrant must go through the submission process and will be given an opportunity upon completion to add the Youth Performance category for consideration.
All Entrants in the Youth Performance category will be adjudicated together regardless of their original Program category submission. One award will be presented in the category of Best Youth Performance.
- Performance
Upon completion of your submission you will be asked to accept the terms described in the following Declaration.
1. |
I have read the Rules & Regulations for the LEO AWARDS 2024. |
2. |
The information provided within this application is complete and accurate. |
3. |
The Entrant or Contact Person represents and warrants to the LEO AWARDS, that they have obtained all necessary rights and permissions required to transfer, and hereby does transfer to the LEO AWARDS, the right, in perpetuity, to incorporate clips of this Entry in a television program and to televise or otherwise exploit the Program worldwide (with or without soundtrack, including musical score) to show any portion of this Entry as considered necessary, to show any portion of this Entry during the Awards presentation, to transfer clips of this Entry (with or without soundtrack, including musical score and including video clips, audio clips and/or still images) to an interactive storage device or to the LEO AWARDS web site, to otherwise use clips of this Entry for promotional purposes for the enhancement of the image of the LEO AWARDS and to transfer those rights to a third party for the aforesaid purposes. All of the foregoing rights are transferred by the Entrant or Contact Person to the LEO AWARDS for use in connection with the current and future LEO AWARDS Shows. The Entrant or Contact Person hereby agrees to indemnify the LEO AWARDS from any loss or damage suffered by or arising from the transfer of rights including any breach of representation and warranty relating to such transfer. |
4. |
The Entrant or Contact Person is authorized to submit this Entry according to the Rules & Regulations contained herein. |
5. |
The Entrant or Contact Person has notified all individuals herein entered as potential nominees that they have been entered and has provided all said individuals with copies of this entry form. |
6. |
The Entrant or Contact Person warrants that the Program(s) and individual Craft people entered meet the criteria as described in the aforementioned and enclosed Rules & Regulations (see 'What and Who Can Enter') including: British Columbia based individuals are defined as someone who is a Canadian citizen or has permanent residence status, has maintained a residence in British Columbia for the 12 months preceding commencement of principal photography of the Program entered for adjudication and filed their 2022 tax return in British Columbia. |