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Ontario Film and Television Tax Credit (OFTTC)
Refundable tax credit for Ontario productions
Last Update: April 9, 2026
Funding available
Up to 35% of project cost
Timeline
- Open continuously
Location
Ontario, Canada
Overview
Refundable Ontario tax credit for eligible film and television productions. Supports Ontario labour spending, with bonuses for regional shoots and first-time productions, and covers theatrical, television, and alternative means productions.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- No objectives are currently available
Eligible Funding
- Up to 35% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Information and cultural industries
- Arts, entertainment and recreation
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
- Film and television production for theatrical release
- Film and television production for television broadcast
- Productions made available by alternative means such as online, VOD, or physical media
Documents Needed
- Completed OFTTC application
- Completed CAVCO CPTC application
- Applicant declaration signed by an authorized officer
- Corporate incorporation documents and corporate schedule
- Producer residency declarations and production agreement documents
Official resources
Eligibility
Who is eligible?
- Film and television production companies
- Canadian corporations with Ontario operations
- Interprovincial and international treaty co-productions
Who is not eligible
- Productions in excluded genres
- Productions made primarily for industrial, corporate, or institutional purposes
- Talk shows
- Productions that are not commercially exploitable under the program rules
Eligible expenses
- Ontario resident salaries and wages
- Remuneration for Ontario resident services
- Reimbursements for eligible labour paid by a parent company
- Labour costs from script development through post-production
Ineligible Costs and Activities
- Deferred or unpaid expenditures
- Non-Ontario labour costs
- Productions in excluded genres such as talk shows, news, reality TV, pornography, or advertising
Eligible geographic areas
- Ontario
- Greater Toronto Area restrictions for the regional bonus
Selection criteria
- Compliance with OFTTC eligibility rules
- Compliance with Producer Control Guidelines
- Complete supporting documentation
- Estimated tax credit amount verified during review
How to apply
1
Register and Access Application Portal
- Create an account or log into the Ontario Creates Online Application Portal (OAP).
- Familiarize yourself with the portal’s features to begin an application.
2
Gather Required Documentation
- Collect all necessary documents such as incorporation articles, residency declarations, and financing agreements.
- Ensure you have the administration fee ready for payment.
3
Complete the Application for a Certificate of Eligibility
- Provide detailed information about the production in the OAP.
- Attach all required documents, including tax credit and CAVCO applications.
- Submit the application for review.
4
Obtain a Letter of Confirmation
- Ensure all production activities are completed.
- Submit the Letter of Confirmation application if a Certificate of Eligibility was obtained prior to completion.
- Provide any additional documentation requested to verify all eligibility criteria are satisfied.
5
Submit to CRA
- After receiving the Certificate of Eligibility, file it with your T2 Corporation Income Tax Return with the CRA.
- Follow up with the CRA for tax credit processing.
Processing and Agreement
- Submit the application through Ontario Creates’ Online Application Portal
- Incomplete files are returned until missing items are provided
- Ontario Creates reviews complete files for eligibility
- If approved, Ontario Creates issues a Certificate of Eligibility and, when required, a Letter of Confirmation
- Ontario Revenue Agency then reviews the tax return claim
Additional information
- The application is reviewed on a first-come, first-served basis once complete.
- Ontario Creates may request more information during review.
- A certificate can be amended or revoked in certain cases.
- Payment of the administration fee is required for review.
Contacts
Frequently Asked Questions about the Ontario Film and Television Tax Credit (OFTTC) Program
What is the Ontario Film and Television Tax Credit (OFTTC)?
Refundable Ontario tax credit for eligible film and television productions. Supports Ontario labour spending, with bonuses for regional shoots and first-time productions, and covers theatrical, television, and alternative means productions.
How much funding can be received?
Ontario Film and Television Tax Credit (OFTTC) Funds up to 35% of admissible expenses.
Who is eligible for the Ontario Film and Television Tax Credit (OFTTC) program?
To be eligible for the Ontario Film and Television Tax Credit (OFTTC) program, you must:
Canadian-controlled corporation
Ontario permanent establishment
Eligible Ontario production
What expenses are eligible under Ontario Film and Television Tax Credit (OFTTC)?
Film and television production for theatrical release
Film and television production for television broadcast
Productions made available by alternative means such as online, VOD, or physical media
Who can I contact for more information about the Ontario Film and Television Tax Credit (OFTTC)?
You can contact Ontario Creates by email at taxcredits@ontariocreates.ca or by phone at 416-642-6659.
Where is the Ontario Film and Television Tax Credit (OFTTC) available?
The Ontario Film and Television Tax Credit (OFTTC) program is available the province of Ontario.
Is the Ontario Film and Television Tax Credit (OFTTC) a grant, loan, or tax credit?
Ontario Film and Television Tax Credit (OFTTC) is a Tax Credits