Open
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
The Ontario Film and Television Tax Credit (OFTTC) is a refundable tax credit for qualifying production companies in Ontario. It supports eligible Ontario labour expenditures for productions made for theatrical distribution, television broadcast, or alternative means.
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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
- Theatrical distribution
- Television broadcast
- Alternative means, including online (download or streaming), video-on-demand, or physical media
Documents Needed
- Certificate of eligibility or the Letter of Confirmation issued by Ontario Creates
- A completed Schedule 556, Ontario Film and Television Tax Credit
Official resources
Program guide
Application form
Supporting document
Eligibility
Who is eligible?
- Canadian corporations that are Canadian-controlled
- Corporations with a permanent establishment in Ontario
- Corporations that file an Ontario corporate tax return
Who is not eligible
- You cannot claim the Ontario film and television tax credit if you claim the Ontario production services tax credit for that same production for any tax year.
Eligible expenses
- Eligible Ontario labour expenditures
Ineligible Costs and Activities
- An instructional production, including instructional videos or tutorials related to cooking, crafting, renovating, beauty, fitness, parenting, careers or finance
- A review or a commentary, opinion or advice video
- Educational content related to a curriculum or course of study, other than a production directed primarily at children under the age of 12
- A vlog, travelogue, video journal or diary, home movie or a production that primarily consists of recreational content
- A music video
Eligible geographic areas
- Ontario
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
- Before claiming the credit, apply online to Ontario Creates for a certificate of eligibility.
- If the production is eligible, Ontario Creates will issue a certificate indicating the estimated amount of the tax credit.
- To claim the credit, file the certificate of eligibility or Letter of Confirmation with your T2 Corporation Income Tax Return for the year for each eligible production.
- File a completed Schedule 556, Ontario Film and Television Tax Credit.
Processing and Agreement
- Ontario Creates issues certificates of eligibility and letters of confirmation.
- The CRA will not begin to process the media tax credit claim until it receives all of the required documents.
- A claim is considered complete when all of the required documents are filed with the CRA.
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)?
The Ontario Film and Television Tax Credit (OFTTC) is a refundable tax credit for qualifying production companies in Ontario. It supports eligible Ontario labour expenditures for productions made for theatrical distribution, television broadcast, or alternative means.
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:
The corporation must be Canadian-controlled.
The corporation must have a permanent establishment in Ontario.
The corporation must file an Ontario corporate tax return.
What expenses are eligible under Ontario Film and Television Tax Credit (OFTTC)?
Theatrical distribution
Television broadcast
Alternative means, including online (download or streaming), video-on-demand, 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