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Ontario Production Services Tax Credit (OPSTC)
Refundable tax credit for Ontario film and TV production
Last Update: April 9, 2026
Funding available
Up to 21.5% of project cost
Timeline
- Open continuously
Location
Ontario, Canada
Overview
Refundable tax credit for eligible film and television productions in Ontario. Supports qualifying production expenditures, including labour, service contracts, and tangible property costs, with a maximum credit rate of 21.5%.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase production or service capacity
- Increase operational productivity
- Optimize production processes
Eligible Funding
- Up to 21.5% 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
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Film and television production in Ontario
- Production services for eligible film or television productions
- Commercially exploited productions, including theatrical, broadcast, or online release
Documents Needed
- Completed OPSTC application
- Applicant declaration signed by an authorized officer
- Incorporation documents and corporate schedule
- Production services agreement and chain of title documentation
- Production schedule, budget or final cost report, and QPE schedule
Eligibility
Who is eligible?
- Canadian-owned corporations
- Foreign-owned corporations
- Film production companies
- Video production services companies
Who is not eligible
- Tax-exempt corporations
- Corporations controlled by tax-exempt corporations
- Labour-sponsored venture capital corporations
- Productions that already claimed the Ontario Film and Television Tax Credit
- Talk shows and other excluded genres
Eligible expenses
- Ontario labour expenditures, including wages paid to Ontario-based employees
- Eligible service contract expenditures for services rendered in Ontario
- Eligible tangible property expenditures, including equipment and studio rentals
- Real property location rental costs, subject to the program rules
Ineligible Costs and Activities
- Development-stage expenditures
- Advertising, marketing, promotion, and market research costs
- Travel outside Ontario, hotel, living, alcoholic beverages, and most entertainment costs
- Insurance, financing, completion bond, banking costs, and story rights
Eligible geographic areas
- Ontario
Processing and Agreement
- Ontario Creates reviews the application for completeness.
- Only complete applications are entered into the review queue.
- Ontario Creates issues a Certificate of Eligibility if approved.
- The CRA reviews the tax return and processes the credit claim.
Additional information
- Ontario Creates issues a Certificate of Eligibility for each eligible production.
- The application and supporting documents must be submitted through the Online Application Portal.
- Complete applications are reviewed on a first-come, first-served basis.
- Ontario Creates may request additional information before issuing a certificate.
Documents and links
Contacts
Frequently Asked Questions about the Ontario Production Services Tax Credit (OPSTC) Program
Here are answers to the most common questions about the Ontario Production Services Tax Credit (OPSTC). 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 Production Services Tax Credit (OPSTC)?
Refundable tax credit for eligible film and television productions in Ontario. Supports qualifying production expenditures, including labour, service contracts, and tangible property costs, with a maximum credit rate of 21.5%.
How much funding can be received?
Ontario Production Services Tax Credit (OPSTC) Funds up to 21.5% of admissible expenses.
Who is eligible for the Ontario Production Services Tax Credit (OPSTC) program?
To be eligible for the Ontario Production Services Tax Credit (OPSTC) program, you must:
Ontario production business with permanent establishment
Eligible film or television production
Copyright ownership or direct contract with owner
What expenses are eligible under Ontario Production Services Tax Credit (OPSTC)?
Film and television production in Ontario
Production services for eligible film or television productions
Commercially exploited productions, including theatrical, broadcast, or online release
Who can I contact for more information about the Ontario Production Services Tax Credit (OPSTC)?
You can contact Ontario Creates by email at taxcredits@ontariocreates.ca or by phone at 416-642-6659.
Where is the Ontario Production Services Tax Credit (OPSTC) available?
The Ontario Production Services Tax Credit (OPSTC) program is available the province of Ontario.
Is the Ontario Production Services Tax Credit (OPSTC) a grant, loan, or tax credit?
Ontario Production Services Tax Credit (OPSTC) is a Tax Credits