3departments including construction, lighting, make-up, set direction, sound, editing, specialand visual effects.
The Grievor is a member of the Construction Department of IATSE 891, and worksas a Scenic Carpenter. Mr. Baxter was first employed on Stargate SG-1, Season 2, in March1998 through to Stargate SG-1, Season 5, October 2001. He returned to Stargate SG-1Season 8 in March 2004, followed by Season 9, and worked concurrently on StargateAtlantis Seasons 1, 2 and 3, all ending in November 2006. From February to August, 2007,Mr. Baxter worked on Season 4, Stargate Atlantis, and in addition worked on Stargate
theArk of Trust, and Stargate
Continuum. From February to October 2008 he worked onSeason 5 of Stargate Atlantis, and finally, from November 2008 to November 2009, he wasemployed on Stargate Universe Season 1.
Employees in the film and television industry are required to complete a residencydeclaration stating that they reside in Canada, and the Province of British Columbia.Production companies that produce motion pictures and television series in BritishColumbia qualify for both federal and provincial tax credits. Currently the available taxcredit on labour costs in British Columbia is 33%; the federal tax credit is a further 16%.The Canada Revenue Agency (CRA) administers and audits both the provincial and federal
tax credits. It performs audits of the production’s payroll records to determine the
totalamount of tax rebate that a specific production is entitled to.
It is up to each employer to collect the required residency information in order to
qualify for the tax credit. In evidence is Mr. Baxter’s residency declaration
. On February 5,2007, he declared, in respect to Stargate Atlantis Season 4 production, that he was a residentof British Columbia. On January 28, 2008 he filled out the same residency declarationstating that he was now a resident of Point Roberts, Washington State, United States of America. Later that same year, November 28, 2008, he again declared that he was aresident of Point Roberts.
Julie Rieder has been the Production Accountant for the past seven years on bothStargate Atlantis and Stargate Universe series. Her duties include both the preparation of