grant_single_labels|summary

grant_single|eligibleFinancing
  • grant_single|minCount
  • grant_single|projectCostPercent
grant_single|deadlines
  • grant_single|timelineUnspecified
grant_single|financingType
Tax Credits
grant_single|eligibleIndustries
  • Information and cultural industries
grant_single|grantors
  • Government of Ontario
  • Ontario Creates
grant_single|status
grant_card_status|open

grant_single_labels|preview

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

grant_single_labels|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.

grant_single_labels|projects

  • 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).
grant_single|admissibleProjectsExample

$ 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

$ 215,000

Indie film production about youth culture

$ 1,075,000

Production of a historical drama series

grant_single_labels|admissibility

  • 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.

grant_eligibility_criteria|who_can_apply

  • 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

grant_eligibility_criteria|who_cannot_apply

  • 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.

grant_eligibility_criteria|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.

grant_eligibility_criteria|zone

  • Corporations with a permanent establishment in Ontario.

grant_single_labels|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

grant_single_labels|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.

grant_single_labels|otherInfo

  • 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.

grant_single_labels|documents

Ontario Production Services Tax Credit (OPSTC)

grant_single_labels|contact

taxcredits@ontariocreates.ca
416-642-6659

Apply to this program

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