Locations for Regional Bonus

Productions that are

• shot in Ontario entirely outside the Greater Toronto area, or
• that have at least five location days in Ontario (or in the case of a television series, the number of location days are at least equal to the number of episodes in the series), and
• at least 85% of the location days in Ontario are outside the Greater Toronto Area, or
• entirely animated and at least 85% of their key animation days in Ontario take place outside of the Greater Toronto Area,

may receive a 10% bonus on all eligible Ontario labour expenditures.

"Location days" consist of principal photography days done outside a film studio. Productions which are eligible for the regional bonus therefore receive a tax credit rate of 45% on the production's total eligible Ontario labour expenditures.

The Greater Toronto Area (GTA) consists of the City of Toronto and the regional municipalities of Durham, Halton, Peel and York (see here).

• This feature is a tool only and not a guarantee of a production's eligibility for the regional bonus.
• For locations at or near GTA boundary, please contact the Tax Credits department.