Ontario Film and Television Tax Credit
ON, Canada
Tax credit for Ontario film and television content
grant_single_labels|summary
grant_single|eligibleFinancing
- grant_single|noCondition
grant_single|deadlines
- grant_single|openingDateNovember 14, 2019
- grant_single|grantStatusClosed
grant_single|financingType
Tax Credits
grant_single|eligibleIndustries
- Information and cultural industries
- Arts, entertainment and recreation
grant_single|grantors
- Government of Ontario
- Ontario Creates
grant_single|status
grant_card_status|open
grant_single_labels|preview
Refundable tax credit of 35% to 40% on local Ontario labour costs related to the production of Canadian film and television content in Ontario.
grant_single_labels|projects
This tax credit is specifically available to production companies that have a permanent establishment in Ontario and are Canadian-controlled. Productions eligible for the regional bonus must be primarily produced outside of the Greater Toronto Area.
- Companies with a permanent establishment in Ontario.
- Productions conducted entirely outside the Greater Toronto Area.
- Contributions to productions in specified non-GTA locations for the regional bonus.
grant_single|admissibleProjectsExample
$180,000
Feature film production depicting historical events during World War II in Ontario
$108,000
Production of a historical documentary series highlighting the indigenous heritage of Ontario
$100,000
Production of an educational TV series exploring Canadian social issues from an Ontario perspective
$120,000
Creation of a children’s animated series focusing on environmental education
$96,000
TV series focused on Ontario's culinary traditions and local gastronomy
$180,000
Production of a sitcom focusing on the everyday life of a diverse Ontario community
grant_single_labels|admissibility
To be eligible for the Ontario Film & Television Tax Credit (OFTTC), a company must meet specific criteria related to its corporate structure and production activities.
- The company must be a Canadian corporation which is Canadian-controlled.
- It must have a permanent establishment in Ontario.
- The corporation is required to file an Ontario corporate tax return.
- The producer must have been an Ontario resident for tax purposes at the end of each of the two calendar years prior to the commencement of principal photography.
grant_eligibility_criteria|who_can_apply
A qualifying production company is a Canadian corporation which is Canadian-controlled, has a permanent establishment in Ontario, and files an Ontario corporate tax return. In addition, the individual producer of the production must have been an Ontario resident for tax purposes at the end of both of the two calendar years prior to commencement of principal photography.
grant_eligibility_criteria|who_cannot_apply
This refundable tax credit, administered through the Ontario Film & Television Tax Credit (OFTTC), specifically targets eligible Ontario film and television productions, while excluding certain genres and production categories. The goal is to support content that aligns with cultural and economic objectives set by the government and Ontario Creates.
- News, current events, or public affairs programming, or programming that includes weather or market reports.
- Talk shows.
- Productions related to games, questionnaires, or contests, except those aimed primarily at children.
- Sports events or activities.
- Awards shows and gala presentations.
- Productions soliciting funds.
- Reality television shows.
- Pornographic content.
- Advertisements and promotional content designed primarily for commercial purposes.
- Industrial, corporate, or institutional productions primarily for internal or niche use.
- Productions substantially comprising stock footage, excluding documentaries.
- Instructional content such as "how-to" videos, especially related to cooking, fitness, or personal finance.
- Music videos.
- Productions related to esports, gaming, or gambling.
- User-generated content compilations or productions.
grant_eligibility_criteria|eligible_expenses
This grant facilitates the completion of film and television productions that meet specific criteria, focusing on enhancements for new producers and regional productions, while recognizing online commercial distribution.
- Productions released exclusively online, taking advantage of tax credits extended to such formats.
- Film and television projects showcasing predominantly in Ontario, ensuring substantial local economic contribution.
- Productions involving first-time producers eligible for an enhanced credit rate on initial labour expenditures.
- Regional productions filmed outside the Greater Toronto Area that qualify for additional financial incentives.
- Wholly animated productions creating the majority of their key animation outside the GTA, also qualifying for regional bonuses.
- Projects consisting solely of non-interactive content shown theatrically, broadcast on television, or distributed by alternative means with the required agreements.
grant_eligibility_criteria|zone
Eligible expenses for the Ontario Film & Television Tax Credit include specific labour-related costs.
- Salaries and wages paid to Ontario residents.
- Remuneration paid to corporations that are personal service companies subject to tax in Ontario for the services of an Ontario resident.
- Payments to sole proprietors or freelancers subject to tax in Ontario.
- Payments to partnerships for the services of a partner subject to tax in Ontario.
- Payments to taxable Canadian corporations with a permanent establishment in Ontario for the services of their employees who are Ontario residents.
- Reimbursements by a wholly-owned production company to its parent company for certain labour expenditures that were initially paid by the parent company.
grant_single_labels|criteria
The evaluation and selection criteria for the Ontario Film & Television Tax Credit (OFTTC) include:
- Eligibility of the production company as a Canadian corporation
- Suitability of the production for various distribution means
- Expenditure requirements related to Ontario spending
- Screen credit requirement adherence
grant_single_labels|register
Here are the steps to submit an application for the Ontario Film & Television Tax Credit (OFTTC):
- Step 1: Confirm Eligibility
- Ensure that your production meets the eligibility criteria as outlined by the OFTTC guidelines.
- Verify that your production company qualifies as a Canadian corporation under the control and residency criteria.
- Step 2: Gather Required Documentation
- Prepare the Producer Residency Declaration and First Time Producer Declaration (if applicable).
- Complete the OFTTC - Ontario Creates Waiver & COVID Statement.
- Fill in the Labour and Other Expenditures Spreadsheet.
- Identify any production-specific forms and declarations required for your application.
- Step 3: Estimate Tax Credit
- Use the Estimate Calculation of Ontario Film And Television Tax Credit tool to estimate your potential credit amount.
- Step 4: Submit Certificate of Eligibility Application
- Collect all necessary documentation and forms.
- Log into the Ontario Creates portal to upload your application package.
- Ensure all documents are in the correct format and complete.
- Submit the application to Ontario Creates for a Certificate of Eligibility.
- Step 5: File Tax Return with CRA
- Obtain the Certificate of Eligibility from Ontario Creates.
- File your Ontario corporate tax return with the CRA.
- Include the OFTTC Certificate of Eligibility with your tax return.
- Consider utilizing the “T2 attach-a-doc” feature for electronic submission of documents with the CRA.
- Step 6: Await Processing and Payment
- Wait for the CRA to process your tax return and issue the refundable tax credit.
- Receive the tax credit amount net of any Ontario taxes owing.
grant_single_labels|otherInfo
Here are additional relevant details for this grant:
- The OFTTC is jointly administered by Ontario Creates and the Canada Revenue Agency (CRA), requiring coordination between provincial and federal bodies during the application process.
- A screen credit with specific logos and text is mandatory for productions beginning principal photography after August 24, 2023, and non-compliance may result in revocation of the eligibility certificate.
- CRA-approved tax software can be used to electronically file supporting documentation when submitting tax returns.
- Costs related to certain COVID-19 measures may be eligible, and extensions related to COVID-19 are available, though they apply only to specific areas such as production commencement time.
- A tax administration fee applies, calculated as 0.15% of eligible expenditures, with a minimum fee of $500 and a maximum fee of $10,000.
- Grants and certain other forms of assistance from all sources grind the OFTTC, and the production company must submit documentation of all financial contributions.
- The eligibility and amount determination by Ontario Creates is not subject to appeal through the Ministry of Finance or CRA but can be subject to judicial review.
