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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
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
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.
Documents and links
Contacts
Frequently Asked Questions about the Ontario Film and Television Tax Credit (OFTTC) Program
Here are answers to the most common questions about the Ontario Film and Television Tax Credit (OFTTC). This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
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