Ontario Film and Television Tax Credits: How to Apply + Eligible Costs

Producing film or television content in Ontario is costly. Expenses like labour, post-production, and studio time add up quickly. Ontario film and television tax credits help cover these costs. These refundable provincial tax credits can return a large part of your eligible spending, even if your company does not owe provincial tax.

These credits play a key role in making Ontario a top production centre in Canada. If you know which credits fit your project and which costs qualify, you can stretch your budget further.

What Are the Ontario Film and Television Tax Credits?

Ontario film and television tax credits are refundable credits managed by Ontario Creates. They support screen-based production by refunding a percentage of eligible Ontario expenses.

There are several credits, each with its own rules. The main ones are:

Ontario Film and Television Tax Credit (OFTTC)
Ontario Production Services Tax Credit (OPSTC)
Ontario Computer Animation and Special Effects Tax Credit (OCASE)

Each credit targets different types of productions or expenses. Your eligibility depends on project ownership, production type, and where the work is done.

Who Is Eligible?

Eligibility differs by credit, but most Ontario film and television tax credits have these main requirements:

Applicant must be an Ontario-based production company
Company must be Canadian-controlled (for OFTTC)
Production must be mainly shot or made in Ontario
Project must be an eligible genre, such as:
- Feature films
- Television series
- Documentaries
- Children’s programming

Projects like news, talk shows, reality TV, and industrial or promotional videos do not qualify.

Since rules change between credits, some producers can qualify for more than one credit for the same project.

Eligible Costs You Can Claim

Eligible costs are often misunderstood. Only certain expenses count, and you must keep proper records.

Common eligible costs include:

Ontario labour costs
- Salaries and wages paid to Ontario residents
- Some contractor fees
Production expenses in Ontario
- Set construction
- Equipment rentals
- Location fees
Post-production costs
- Editing
- Sound design
- Visual effects (especially under OCASE)

Only costs directly tied to the production and paid by the applicant company qualify. Expenses outside Ontario usually do not count, even for Ontario-based projects.

GrantHub’s eligibility matcher can help you see which Ontario tax credits fit your production and costs.

How Much Can You Receive?

Ontario film and television tax credits are based on a percentage of eligible costs. The exact rate depends on the credit:

Some credits are for Ontario labour spending
Others cover total production or post-production costs
Extra rates may apply for regional or first-time productions

Most Ontario film tax credits are fully refundable. This means you get the credit as a cash refund after review, even if your company does not owe Ontario tax.

How to Apply: Step-by-Step

Applying for Ontario film and television tax credits takes two main steps.

1. Apply for Certification with Ontario Creates

You send in a detailed application that includes:

Production budgets
Financing plans
Key creative staff
Proof of Ontario activity

Ontario Creates reviews your application and, if approved, gives you a certificate.

2. File Your Corporate Tax Return

Once you have your certificate:

File your T2 corporate tax return
Attach the Ontario Creates certificate
The Canada Revenue Agency processes your refund

Processing time depends on how complete your application is and CRA review timing.

Common Mistakes to Avoid

Claiming all production costs as eligible
Only certain Ontario costs qualify. Over-claiming can slow or reduce your refund.
Missing certification deadlines
Late applications can make your project ineligible, even if it otherwise qualifies.
Incorrect labour residency claims
Some credits require Ontario residents. Errors here often lead to audits.
Not planning credit stacking early
Ontario credits can be combined with federal film tax credits. Planning ahead helps you get the most funding.

Tips for a Smooth Application

Keep detailed records: Save all receipts and contracts for eligible costs, especially for Ontario labour and services.
Check rules for each credit: Requirements can change between credits. Double-check the rules before applying.
Ask for help if needed: If you are unsure, ask an accountant or use tools like GrantHub to guide you.

Frequently Asked Questions

Q: Are Ontario film and television tax credits refundable?
Yes. Most Ontario film and television tax credits are refundable, so you can get a cash refund even if you do not owe provincial tax.

Q: Can I combine Ontario film tax credits with federal credits?
Yes. Ontario credits are often used together with federal film and video production tax credits to boost your funding.

Q: How long does it take to receive the refund?
Timelines differ. Delays may happen if your application is missing information or if CRA needs more review after certification.

Q: Do documentaries qualify?
Yes. Many documentaries qualify if they meet the genre, ownership, and Ontario activity rules.

Q: Can foreign-owned productions apply?
Some credits, like the Ontario Production Services Tax Credit, are open to foreign or service productions. Others require Canadian control.

Next Steps

Ontario film and television tax credits can return a large part of your production spending, but only if you apply for the right credits and claim the right costs. GrantHub tracks film and media funding programs across Canada—including Ontario tax credits—so you can compare options before you apply.

See also:

BC Regional Production Services Tax Credit: Eligibility Explained
How to Check Eligibility for Quebec Media and Journalism Tax Credits
NWT Film Rebate Program: Is Filming in the Northwest Territories Worth It?

Ontario Film and Television Tax Credits: How to Apply + Eligible Costs