Watching business decisions get handed down from on high is always maddening, with the context for such choices being obscured from public view; all that can result is rampant speculation. So it is with the surprising announcement a few weeks ago from the Walt Disney Company that it was shutting down Pixar’s Canadian studio, located in Vancouver, British Columbia. The studio, which employed over 100 animators, had worked primarily in shorts related to preexisting properties, such as the Toy Story shorts Small Fry and Partysaurus Rex, as well as some of the Cars shorts released straight to DVD and Blu-ray. As of now, one of the reasons being bandied about for why the shutdown occurred is that a number of the tax loopholes that existed in the past in Canada have been tightened, giving Disney less profit on this extension of one of their most financially fruitful branches.

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