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Ontario Production Services Tax Credit (OPSTC)
Refundable tax credit for Ontario film and TV production
Last Update: May 27, 2026
Funding available
Up to 21.5% of project cost
Timeline
- Open continuously
Location
Ontario, Canada
Overview
Ontario Production Services Tax Credit supports eligible film and television production in Ontario. It covers qualifying production expenditures, including labour, service contracts, and tangible property, at a 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
- Certificate of Eligibility from Ontario Creates
- T2 corporate tax return with Schedule 558
- Supporting production and expenditure documentation
Official resources
Program guide
Application form
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
Selection criteria
- Completeness of the application and supporting documents
- Eligibility of the applicant corporation
- Eligibility of the production and genre
- Compliance with the program rules for qualifying expenditures
How to apply
- Step 1: Prepare application
- Complete the OPSTC application and gather all required supporting documents.
- Prepare the production schedule, budget or final cost report, and expenditure schedules.
- Step 2: Submit online
- Submit the application through Ontario Creates’ Online Application Portal.
- Pay the administration fee when submitting the application.
- Step 3: Review by Ontario Creates
- Ontario Creates reviews the file for completeness.
- Provide any missing information or additional documents if requested.
- Step 4: Claim with CRA
- File the corporate tax return with Schedule T2SCH558 and the Certificate of Eligibility with the CRA.
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.
Contacts
Frequently Asked Questions about the Ontario Production Services Tax Credit (OPSTC) Program
What is the Ontario Production Services Tax Credit (OPSTC)?
Ontario Production Services Tax Credit supports eligible film and television production in Ontario. It covers qualifying production expenditures, including labour, service contracts, and tangible property, at a 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