How much funding can be received?

Funds up to 30% of admissible expenses.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Ontario Book Publishing Tax Credit (OBPTC)?

Ontario Book Publishing Tax Credit (OBPTC) is funded by Government of Ontario, Ontario Creates

What are Ontario Book Publishing Tax Credit (OBPTC)'s eligibility criterias?

Canadian-controlled corporation with a permanent establishment in Ontario Carries on a book publishing business and files an Ontario corporate tax return Published at least two books in the previous year (with exceptions for certain business changes)

Ontario Book Publishing Tax Credit (OBPTC)

Last Update: April 27, 2025

ON, Canada

Tax credit for book publishing in Ontario

Ontario Book Publishing Tax Credit (OBPTC) at a glance

Eligible Funding

Up to 30% of project cost

Timeline

Open Date : November 14, 2019

Financing Type

Tax Credits

Eligible Industries

Information and cultural industries

Grant Providers

Government of Ontario
Ontario Creates

Status

Open

Overview of the Ontario Book Publishing Tax Credit (OBPTC) program

Ontario book publishers may apply for a refundable 30% tax credit, with a maximum of $30,000 per book title, for pre-press, printing and marketing expenditures.

Financing terms and conditions

Refundable tax credit calculated as 30% of eligible Ontario expenditures for book publishing activities.
Maximum tax credit of $30,000 per book title.
Qualifying expenditures include 100% of eligible pre-press, printing and marketing costs for print and electronic/digital formats, and 50% of production costs for printed books.
OBPTC administration fee is 0.15% of eligible expenditures (minimum $50, maximum $200 per application).
An additional $100 filing fee applies for late or amended applications.

Eligible projects & activities

Publishing eligible literary works, including fiction, non-fiction, poetry, biography, and children’s books.
Producing new editions of eligible literary works in print or digital (electronic) formats.
Preparing and distributing digital or electronic versions of eligible books.

Examples of admissible projects:

$ 30,000

Publishing a historical novel with extensive digital marketing campaign

$ 30,000

Printing and marketing a graphic novel series

$ 30,000

Publishing a fantasy novel series with targeted social media marketing

$ 30,000

Publishing an educational children's book with in-school promotions

$ 30,000

Publishing a collection of poetry with live reading events

$ 30,000

Releasing a cookbook with high-quality images and online promotions

Eligibility criteria of the Ontario Book Publishing Tax Credit (OBPTC) program

The applicant must be a Canadian-controlled corporation.
The corporation must operate a book publishing business primarily through a permanent establishment in Ontario.
The applicant must file an Ontario corporate tax return and allocate more than 50% of its taxable income to Ontario for the taxation year in which the credit is claimed.
The corporation must have published at least two books in the previous year (with exceptions in cases of business transfer, amalgamation, or winding-up).
The project must involve eligible book publishing activities, and the literary work must meet criteria such as being written by eligible Canadian authors and containing at least 90% new unpublished material.

Who is eligible?

Canadian-controlled corporations engaged in book publishing
Companies operating primarily through a permanent establishment in Ontario

Who is not eligible

Corporations that are not Canadian-controlled as defined under sections 26 to 28 of the Investment Canada Act.
Businesses that do not primarily operate a book publishing business through a permanent establishment in Ontario.
Companies that have not published at least two books in the previous year (except in cases of business transfer, amalgamation, or wind-up).
Corporations whose literary works are translations of previously published works.
Businesses seeking tax credits for publications that are considered prescribed ineligible publications.

Eligible expenses

Preparation costs for publishing a literary work in print and digital or electronic formats (covered at 100%).
Production costs related to the printing of the book (covered at 50%).
Costs associated with transferring a prepared digital or electronic version of a literary work into a format suitable for distribution.
Marketing expenditures incurred in Ontario for eligible book publishing activities.

Eligible geographic areas

Ontario

Eligibility criteria of the Ontario Book Publishing Tax Credit (OBPTC) program

There are evaluation and selection criteria for the Ontario Book Publishing Tax Credit (OBPTC) grant. The assessment is based on the eligibility of Ontario pre-press, printing, and marketing expenditures, as well as the publishing of electronic or digital versions of eligible literary works.

Eligible expenditures must be incurred by a qualifying corporation primarily operating in Ontario.
The literary work must be written by eligible Canadian authors, contain new material, and belong to eligible categories of writing.
The book publishing company must meet specific requirements, including publishing at least two books in the previous year and having more than 50% of taxable income allocated to Ontario.
Additional criteria include the length and format of the literary work, as well as the exclusion of certain ineligible publications.

How to apply to the Ontario Book Publishing Tax Credit (OBPTC) program

Obtain Certificate of Eligibility

Contact Ontario Creates to apply for a Certificate of Eligibility for each book title.
Ensure all necessary documents and declarations, such as the Author Citizenship & Residency Declaration, are accurately completed and submitted.

Prepare Tax Documentation

Ensure all relevant financial records related to eligible expenditures are properly documented.
Prepare the T2 Corporation Income Tax return and the completed Schedule 564 (T2SCH564) for each eligible literary work.

Submit Application to CRA

File your T2 Corporation Income Tax return electronically or by mail to the Canada Revenue Agency (CRA).
Include the Ontario Creates certificate of eligibility and a completed T2SCH564 with your T2 Corporation Income Tax return.

Upload Supporting Documents

Use the "T2 attach-a-doc" feature in your CRA-approved tax software to submit your certificate of eligibility and other documentation electronically.
If not filed within 24 hours of the original submission, register for My Business Account and upload the documents through the MyBA portal.

Confirmation and Follow-up

Receive confirmation of submission from the CRA, ensuring that your application is complete and under review.
Contact Ontario Creates or CRA in case of queries or issues that arise during review.

Additional information

The OBPTC administration fee is 0.15% of eligible expenditures, with a minimum fee of $50 and a maximum of $200 per application.
Late applications for Certificates of Eligibility incur an additional $100 filing fee if received more than 24 months after the first year-end of the claim.
Amended Certificates require a separate fee of $100 per amendment.
Applicants can appeal the tax credit amount determined by CRA, but decisions on ineligibility are not subject to the Ministry of Finance or CRA objections process and may require judicial review.