I'd say it's the production company that makes it Canadian or not. Its all about where the money is coming from. That holds the strongest sway in my mind anyway. writer/director comes next. If it were a Canadian writer/director who worked in Canada, and filmed in Canada but then got American money to produce I'd have to go with Canadian.
It is a fine line and one that i'm not entirely sure of myself but when its Hollywood bankrolling these films the location is not important imho.
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