“Exploitation rights” definition of section 12O of ITA

“exploitation rights” means the right to any receipts and accruals in respect of-

 

(a)             the use of;

 

(b)             the right of use of; or

 

(c)             the granting of permission to use,

 

any film to the extent that those receipts and accruals are wholly dependent on profits and losses in respect of the film;