ONTARIO - Production Service
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 21.5% Refundable Tax Credit |
| + Federal Incentive | 16% Stackable Federal Tax Credit - on Net Labour |
| Combined Incentive Rate | 34.1% (effective rate) |
| Labor | |
| Resident ATL | 34.1% |
| Resident BTL | 34.1% |
| Labor Uplifts | 18% of qualifying digital animation and visual effects on ON labor. |
| Qualified Spend | |
| Spend | 21.5% |
Qualifying production expenditures are incurred in Ontario and include eligible wages, eligible service contracts, and eligible tangible property expenditures, such as equipment, studio rentals and computer software. | |
| Spend Uplifts | |
| Minimum/Caps | |
| Minimum Spend | $1M CAD (film); $200K CAD (TV per episode ≥ 30 mins); or $100K CAD (TV per episode > 30 mins) |
| Minimum Filming Days | None |
| Project Cap | None |
| Compensation Cap | None |
| Annual Cap | None |
| Application | |
The qualifying corporation submits a completed OPSTC Application to Ontario Creates in respect of each eligible production. You can apply for a Certificate of Eligibility at any time during the production (from the start of principal photography or key animation) or after production activities have been completed. | |
| Additional Requirements | |
| Additional Information | The above noted provincial incentive is stackable with Canada's Federal Tax Incentive which, is 16% of qualifying Canadian labour expenditures net of ‘assistance’ (‘assistance’ includes any provincial incentives that are directly attributable to qualifying labour spend). |
Ontario CreatesJustin Cutler, Film Commissioner 416-642-6628 | |