How much funding can be received?

Funds up to 21.5% of admissible expenses.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Ontario Production Services Tax Credit (OPSTC)?

Ontario Production Services Tax Credit (OPSTC) is funded by Government of Ontario, Ontario Creates

What are Ontario Production Services Tax Credit (OPSTC)'s eligibility criterias?

Canadian or foreign-owned corporation with a permanent establishment in Ontario Operates primarily a film or video production/services business Must file an Ontario corporate tax return

Ontario Production Services Tax Credit (OPSTC)

Last Update: June 3, 2025

ON, Canada

Tax credit for film and television production in Ontario

Ontario Production Services Tax Credit (OPSTC) at a glance

Eligible Funding

Min. $1,000,000
Up to 21.5% of project cost

Timeline

Continuous Intakes

Financing Type

Tax Credits

Eligible Industries

Information and cultural industries

Grant Providers

Government of Ontario
Ontario Creates

Status

Open

Overview of the Ontario Production Services Tax Credit (OPSTC) program

Refundable tax credit of 21.5% of production expenses for films and television shows produced in Ontario.

Financing terms and conditions

The tax credit is calculated as 21.5% of all qualifying Ontario production expenditures incurred by the applicant corporation for the eligible production.
Ontario labour expenditures, including Ontario labour paid under an eligible service contract, must constitute at least 25% of qualifying production expenditures claimed.
The maximum eligible expenditures for leasing real property for on-location filming that can be claimed per production is capped at 5% of qualifying production expenditures, net of these location costs.
There are no per-project or annual corporate limits on the total amount of tax credit that may be claimed.
An administration fee is applied at 0.15% of eligible expenditures, with a minimum fee of $5,000 and a maximum of $15,000 per application.

Eligible projects & activities

Production of eligible film or television projects intended for commercial release, including theatrical distribution, television broadcast, or online platforms.
Production of series consisting of two or more episodes, or pilot episodes, that meet the minimum production cost requirements.
Collaborative film or television productions conducted by Canadian or foreign-owned corporations with a permanent establishment in Ontario.
Commercial audiovisual productions outside of excluded genres (e.g., not news, talk shows, reality TV, sports, advertising, or corporate/institutional content).

Examples of admissible projects:

$ 215,000

Indie film production about youth culture

$ 430,000

Television cooking show production

$ 258,000

Documentary film on Indigenous art and culture

$ 645,000

Animated children's film production

$ 322,500

Documentary series on environmental conservation

$ 1,075,000

Production of a historical drama series

Eligibility criteria of the Ontario Production Services Tax Credit (OPSTC) program

The applicant must be a Canadian or foreign-owned corporation active in film or video production or production services, with a permanent establishment in Ontario.
The corporation must file an Ontario corporate tax return.
The corporation must either own the copyright in the eligible production during production in Ontario or contract directly with the copyright owner to provide production services.
The primary business activities in Ontario must relate to film or video production or production services (more than 50% of activities).
The project must not be in an excluded genre and must comply with all public policy considerations.

Who is eligible?

Canadian or foreign-owned corporations engaged in film or video production or production services
Corporations operating a film or video production business at a permanent establishment in Ontario
Companies providing film or television production services to copyright owners

Who is not eligible

Corporations that are exempt from tax, including non-profit or registered charitable organizations.
Labour-sponsored venture capital corporations under section 127.4 of the Income Tax Act (Canada).
Companies whose primary activities are not in film or video production or production services (i.e., companies not primarily carrying on these businesses in Ontario).
Corporations not carrying on business through a permanent establishment in Ontario.

Eligible expenses

Salaries and wages paid to Ontario-based employees for work performed after the final script stage to the end of post-production.
Payments under eligible service contracts to Ontario-based individuals (including freelancers) and Ontario-based companies or partnerships for services rendered in Ontario after the final script stage to the end of post-production.
Acquisition or rental costs of tangible property (such as equipment, studio rentals, and computer software) used in Ontario and directly attributable to the production.
Expenditures for leasing real property in Ontario for on-location filming, subject to the allowable maximum (up to 5% of qualifying production expenditures, net of these location costs), provided they are reasonable and paid to arm’s length parties.
Union and guild fringe benefits paid to Ontario-based employees if they constitute taxable benefits.
Security services provided by Ontario provincial or municipal police trade unions while on set.
Food and non-alcoholic beverages for on-set catering and craft services.

Eligible geographic areas

Corporations with a permanent establishment in Ontario.

Eligibility criteria of the Ontario Production Services Tax Credit (OPSTC) program

There are evaluation and selection criteria for this grant. The criteria include:

Qualifying Production Expenditures
Eligibility for the OPSTC
Enactment Dates Impact
Online Platform Eligibility
End Credit Requirement

How to apply to the Ontario Production Services Tax Credit (OPSTC) program

Create an Account on the Online Application Portal (OAP)

Access the Ontario Creates Online Application Portal.
Register your corporation by creating an account if you don't already have one.

Prepare Necessary Documentation

Compile all required documents, including the completed OPSTC Application, incorporation documents, and production-specific documentation such as production schedules, budgets, and cost reports.
Ensure all documents are current and submit any updated documentation as necessary.

Calculate and Pay Administration Fee

Calculate the administration fee based on 0.15% of the eligible expenditures, with a minimum of $5,000 and a maximum of $15,000 per application.
Pay the administration fee via Interac e-Transfer when submitting the application.

Submit Application through OAP

Log in to the OAP and start the OPSTC application process.
Upload all required documentation through the OAP.
Submit the completed application within the 90-day window provided post-starting the application.

Await Review and Response

Wait for the application to be reviewed by a Tax Credit intake officer, who will check for completeness.
Respond promptly if additional documentation is requested to ensure the application process proceeds smoothly.

Receive Certificate of Eligibility

Once reviewed, receive the Certificate of Eligibility from Ontario Creates.
Use this certificate to file your T2 Corporation Income Tax Return with the CRA.

Submit Certificate to CRA

Submit the Certificate of Eligibility along with your corporate tax return and Schedule T2SCH558 to the CRA to claim the OPSTC.
Monitor the processing of the claim, as facilitated by the CRA.

Additional information

The administration fee for OPSTC applications is calculated as 0.15% of eligible expenditures, with a minimum of $5,000 and a maximum of $15,000 per application, payable at the time of submission.
A non-refundable additional fee of $100 is charged for each amended Certificate or for applications filed more than 24 months after the relevant fiscal year-end.
Applicants can combine the OPSTC with the federal Film or Video Production Services Tax Credit.
Crowdfunding proceeds may be considered assistance depending on the model used, potentially affecting the tax credit calculation.