OPSTC COVID-19

• Yes, costs for medical and/or health and safety personnel required due to COVID-19 will be considered eligible costs for the OPSTC so long as all criteria for eligible wage expenditures and eligible service contract expenditures are met, including:

  • these costs are directly attributable to the eligible production
  • these costs are reasonable in the circumstances
  • these costs are for services rendered from after the final script stage to the end of the post-production stage
  • these costs are paid to Ontario-based individuals for rendering their services in Ontario
  • these costs were paid in the year or within 60 days after the end of the tax year

  Likewise, labour costs related to testing for COVID-19 or cleaning and sanitation costs that meet the criteria for eligible wage or eligible service contract expenditures can be claimed for the OPSTC.

  Non-labour costs such as the cost of a test kit, or cleaning supplies and equipment, will be considered eligible costs for the OPSTC so long as all criteria for eligible tangible property expenditures are met, including:

  • these costs are for property used in Ontario that is directly attributable to the eligible production
  • these costs are reasonable in the circumstances
  • these costs are for property used in Ontario from after the final script stage to the end of the post-production stage
  • these costs were incurred in the year or the previous taxation year and paid in the year or within 60 days after the end of the year
  • these costs are paid to a person or partnership:
    - that is ordinarily engaged in the business of selling or leasing this type of tangible property
    - that carries on business through a permanent establishment in Ontario
    - that is a taxable Canadian corporation or an Ontario-based individual at the time the amount is paid