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“Canuxploitation” is a neologism that was coined in 1999 by the magazine Broken Pencil, in the article “Canuxploitation! Goin’ Down the Road with the Cannibal Girls that Ate Black Christmas. Your Complete Guide to the Canadian B-Movie”, to refer to Canadian-made B-movies. Most mainstream critical analysis of this period in Canadian film history, however, refers to it as the “tax-shelter era”. The phenomenon emerged in 1974, when the government of Canada introduced new regulations to jumpstart the then-underdeveloped Canadian film industry, increasing the Capital Cost Allowance tax credit from 60 per cent to 100 per cent. Many of the films, in fact, were made by American filmmakers whose projects had been rejected by the Hollywood studio system as not commercially viable, giving rise to the Hollywood North phenomenon. (Wikipedia)