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Source verified July 31, 2026
Ontario Production Services Tax Credit (OPSTC)
Refundable tax credit for Ontario productions
Funding available
Up to 21.5% of project cost
Deadline
Open continuously
Location
Ontario, Canada
Overview
The Ontario Production Services Tax Credit is a refundable tax credit for qualifying corporations that carry on film or video production or production services in Ontario. It applies to eligible film or television productions and qualifying production expenditures such as labour, service contracts, tangible property, equipment, studio rentals, and computer software.
/100
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
Eligible candidates
Eligible Industries
- All industries
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
- Productions intended for theatrical distribution
- Productions intended for television broadcast
- Productions made available by alternative means, including online, video-on-demand, or physical media
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?
- A qualifying corporation
- The qualifying corporation's authorized agent
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
- Eligible wages
- Eligible service contract expenditures
- Eligible tangible property expenditures, such as equipment, studio rentals and computer software
- Location fees incurred after November 14, 2022
- Reimbursements to the parent company of eligible wage and service contract expenditures
Ineligible Costs and Activities
- Productions that receive an Ontario Film and Television Tax Credit (OFTTC)
- Excluded genres: news; current events or public affairs programming; programs that include weather or market reports; talk shows; productions in the nature of a game, questionnaire or contest; sports events or activities; gala presentations or awards shows; productions that solicit funds; reality television; pornography; advertising; productions produced primarily for industrial, corporate or institutional purposes
- Productions for which public financial support would be contrary to public policy
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
- If the production is eligible, Ontario Creates will issue a Certificate of Eligibility.
- Ontario Creates may issue a Certificate of Eligibility to each qualifying corporation in respect of its qualifying expenditures.
- The CRA will not begin to process the claim until it receives all the required documents.
- The amount of the credit, net of any Ontario taxes owing, will be paid to the qualifying corporation.
Additional information
- The OPSTC is jointly administered by Ontario Creates and the Canada Revenue Agency.
- The OPSTC is harmonized with the federal Film or Video Production Services Tax Credit.
Contacts
Frequently Asked Questions about the Ontario Production Services Tax Credit (OPSTC) Program
What is the Ontario Production Services Tax Credit (OPSTC)?
The Ontario Production Services Tax Credit is a refundable tax credit for qualifying corporations that carry on film or video production or production services in Ontario. It applies to eligible film or television productions and qualifying production expenditures such as labour, service contracts, tangible property, equipment, studio rentals, and computer software.
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:
The applicant must be a Canadian- or foreign-owned corporation.
It must carry on a film or video production or production services business at a permanent establishment in Ontario.
It must own the copyright in the eligible production or contract directly with the copyright owner.
What expenses are eligible under Ontario Production Services Tax Credit (OPSTC)?
Productions intended for theatrical distribution
Productions intended for television broadcast
Productions made available by alternative means, including online, video-on-demand, or physical media
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