Canada's arts community is condemning proposed changes to the Income Tax Act that would allow the federal government to pull financial help for film or television programs that it finds offensive or not in the public interest.

The amendment to Bill C-10 would allow the Heritage Minister to cancel tax credits for such projects, even if government agencies have invested in them.

Representatives from the Heritage and Justice Departments would determine which shows are unsuitable and would be denied tax cuts.

But the organization representing Canadian actors says the changes have grave implications for artists and are morally offensive to modern Canadian society.

Stephen Waddell, the National Executive Director of ACTRA, says the arts community is concerned about who exactly would make the decision as to what would be offensive.

Waddell wonders if the standards are of a modern Canadian society or what he calls the "fundamentalist perspective" that has crept up from the United States.