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Ontario Production Services Tax Credit (OPSTC)
Last Update: March 4, 2026
Ontario, Canada
Tax credit for film and television production in Ontario
Tax Credits
Overview
Refundable tax credit of 21.5% of production expenses for films and television shows produced in Ontario.
At a glance
Funding available
Financing goals
- Marketing a product
Eligible Funding
- Minimum amount : 1,000,000 $
- Up to 21.5% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Information and cultural industries
Location
- Ontario
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Activities funded
- 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:
$ 258,000
Documentary film on Indigenous art and culture
$ 322,500
Documentary series on environmental conservation
$ 645,000
Animated children's film production
$ 215,000
Indie film production about youth culture
$ 430,000
Television cooking show production
$ 1,075,000
Production of a historical drama series
Eligibility
- 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.
Selection criteria
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
1
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.
2
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.
3
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.
4
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.
5
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.
6
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.
7
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.
Documents and links
Contacts
taxcredits@ontariocreates.ca
416-642-6659
