Interview with Canadian film maker Jonathan Culp about their video "Taking Shelter" in which Culp uses 434 films made during the Tax Shelter era in Canada ('70s and '80s) and edits them together to create a new narrative. Culp discusses the failure of the tax policy in creating successful movies, how although the policy is still well known the actual movies have been neglected, and about what drew them to these movies in the first place.