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Source verified May 27, 2026
Ontario Book Publishing Tax Credit (OBPTC)
Refundable tax support for Ontario book publishers
Latest source updateLast Update: June 28, 2026Latest change: The OBPTC legislation now shows a new section link and updated tax-credit note for later years, while the guidelines received only minor wording cleanup.View change
Latest source update
Last Update: June 28, 2026
Latest change: The OBPTC legislation now shows a new section link and updated tax-credit note for later years, while the guidelines received only minor wording cleanup.
OBPTC legal text updated
The OBPTC legal reference on Ontario.ca now shows a new section link, 151.1, and Section 19.1 includes a new 2026 note with amended tax-credit rates for later years. This points to a real legal update affecting the credit’s terms, while the OBPTC Guidelines only show minor wording and formatting cleanup in Section 3.01 without visible changes to eligibility, contacts, or submission steps.
Funding available
$ 30,000
Deadline
Open continuously
Location
Ontario, Canada
Overview
The Ontario Book Publishing Tax Credit is a refundable tax credit for eligible Ontario book publishing corporations. It supports pre-press, printing, marketing, and digital or electronic publishing expenses linked to eligible literary works.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase performance through digital transformation
- Increase production or service capacity
- Develop a new product or service
Eligible Funding
- Maximum amount : 30,000 $
- Up to 30.000002% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Ontario
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Publishing eligible literary works
- Publishing an electronic or digital version of an eligible literary work
Documents Needed
- Declaration of Citizenship and Residence of the Author
Official resources
Program guide
Application form
Eligibility
Who is eligible?
- Book publishing companies
- Canadian-controlled corporations
- Corporations with a permanent establishment in Ontario
Eligible expenses
- 100% of the costs of preparing a literary work to be published as a book or electronic version
- 50% of the costs of producing the publication of a printed version of a book
- Costs of transferring a digital or electronic version of a literary work into a form suitable for distribution
Ineligible Costs and Activities
- Publications listed as ineligible under the regulation
- Books published before 2020 that do not meet the former bound-edition requirement
- Expenses not incurred in Ontario for the eligible activities
- Expenditures already used to claim the credit in a previous year
Eligible geographic areas
- Ontario
How to apply
- Request a Certificate of Eligibility from Ontario Creates.
- Send the certificate to the Canada Revenue Agency with the tax return.
Processing and Agreement
- The CIOME is co-administered by Ontario Creates and the Canada Revenue Agency.
- To submit a claim, the publishing house must request a Certificate of Eligibility from Ontario Creates.
- The certificate is sent to the Canada Revenue Agency with the tax return.
- The amount of the credit, less federal and Ontario taxes payable, is paid to the eligible corporation.
Additional information
- Applications are administered by Ontario Creates and the CRA.
- A Certificate of Eligibility is required for each eligible literary work.
- Separate Schedule 564 forms are required for each eligible literary work.
- The credit is refundable and may be paid out if no tax is owing.
Contacts
Frequently Asked Questions about the Ontario Book Publishing Tax Credit (OBPTC) Program
What is the Ontario Book Publishing Tax Credit (OBPTC)?
The Ontario Book Publishing Tax Credit is a refundable tax credit for eligible Ontario book publishing corporations. It supports pre-press, printing, marketing, and digital or electronic publishing expenses linked to eligible literary works.
How much funding can be received?
Ontario Book Publishing Tax Credit (OBPTC) Funds up to 30.000002% of admissible expenses, capped at $30,000 per project.
Who is eligible for the Ontario Book Publishing Tax Credit (OBPTC) program?
To be eligible for the Ontario Book Publishing Tax Credit (OBPTC) program, you must:
Canadian-controlled corporation
Book publishing primarily from a permanent establishment in Ontario
Ontario corporate tax filer
What expenses are eligible under Ontario Book Publishing Tax Credit (OBPTC)?
Publishing eligible literary works
Publishing an electronic or digital version of an eligible literary work
Who can I contact for more information about the Ontario Book Publishing Tax Credit (OBPTC)?
You can contact Ontario Creates by email at taxcredits@ontariocreates.ca or by phone at 416-642-6659.
Where is the Ontario Book Publishing Tax Credit (OBPTC) available?
The Ontario Book Publishing Tax Credit (OBPTC) program is available the province of Ontario.
Is the Ontario Book Publishing Tax Credit (OBPTC) a grant, loan, or tax credit?
Ontario Book Publishing Tax Credit (OBPTC) is a Tax Credits