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Source verified September 20, 2026
Ontario Production Services Tax Credit (OPSTC)
Refundable tax credit for Ontario productions
Latest source updateLast Update: September 20, 2026Latest change: Ontario added statutory OPSTC exclusions and COVID-era timing extensions that affect which productions and expenditures qualify.View change
Latest source update
Last Update: September 20, 2026
Latest change: Ontario added statutory OPSTC exclusions and COVID-era timing extensions that affect which productions and expenditures qualify.
OPSTC rule updates
Ontario Regulation 77/17 adds detailed OPSTC exclusion rules, including a bar on productions that are all or substantially all stock footage unless they are documentaries, and it excludes payments from the 2015 Ontario Production Services and Computer Animation and Special Effects Transitional Fund from relevant assistance or eligible amounts. Ontario Regulation 112/21 adds special COVID-era OPSTC rules for certain productions, extending some two-year and 24-month periods to four years and 48 months when the required federal waiver is filed and a copy is provided to Ontario Creates or its designated administrator. It also changes when certain 2020 and 2021 wage, service-contract, and tangible-property expenditures can qualify, which adds new submission evidence requirements tied to the waiver.
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.
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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
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
Availability timeline
2026
Periods: 1
Activities funded
- Eligible film or television productions
Documents Needed
- T2SCH558 Ontario Production Services Tax Credit
Official resources
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 wage expenditures
- Eligible service contract expenditures
- Eligible tangible property expenditures
- 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
- The Canada Revenue Agency processes all T2 returns.
- The CRA conducts the audit reviews of all refundable Ontario tax credits, and sends out all assessments and reassessments.
- If your claim for an Ontario film and television tax credit or an Ontario production services tax credit is not selected for audit by the CRA, processing takes place within 60 days of the CRA's receipt of your complete claim.
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.
What is the deadline to apply?
The program is accepting continuous intake
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.
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