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Tax Credits

Ontario offers three tax credits for film and television: Ontario Production Services Tax Credit (OPSTC); Ontario Film and Television Tax Credit (OFTTC); and the Ontario Computer Animation and special Effects Tax Credit (OCASE).

Ontario Film & Television Tax Credit (OFTTC)

The Ontario Film & Television Tax Credit (OFTTC) is a refundable tax credit available to eligible Ontario-based Canadian corporations of 35% of qualified Ontario labour expenditures for eligible film and television production.

Ontario Production Services Tax Credit (OPSTC)

The Ontario Production Services Tax Credit (OPSTC) is a refundable tax credit to eligible Ontario-based Canadian and foreign-controlled corporations of 21.5% of qualified Ontario production expenditures for eligible film and television productions.

Ontario Computer Animation & Special Effects Tax Credit (OCASE)

The Ontario Computer Animation & Special Effects (OCASE) Tax Credit is a refundable tax credit to Ontario-based Canadian and foreign-controlled corporations of 18% of qualifying Ontario labour expenditures for digital animation and digital visual effects created in Ontario for film and television productions.

For tax credit questions please contact the phone duty line by email at taxcredits@ontariocreates.ca or call us at 416-642-6659.

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