As of August 2023

This version of the guidelines includes updates to sections 1.04 and 2.10.

Commentaries are indicated by sidebar line.

TABLE OF CONTENTS

•  Part 1 - Overview
  • 1.01 What is the Ontario Film and Television Tax Credit (OFTTC)?
  • 1.02 Tax Credit Rate
    1. Regional Bonus
    2. First-Time Production Bonus
  • 1.03 What Types of Corporations are Eligible?
  • 1.04 What is an Eligible Production?
  • 1.05 What Expenditures Are Eligible?
  • 1.06 Is a Screen Credit Required on the Production?
•  Part 2 - Administrative Process
  • 2.01 Ontario Creates Issues Certificates of Eligibility and Letters of Confirmation
  • 2.02 How to Apply for the OFTTC
    1. How to Apply for a Certificate of Eligibility
    2. How to Apply for a Letter of Confirmation
  • 2.03 Application and Issuance Deadlines
    1. OFTTC Application Deadline
    2. OFTTC Application Deadline extension, with waiver
  • 2.04 Summary of COVID-19 Extensions
  • 2.05 Tax Credit Administration Fees
    1. Calculation of the Administration Fee
    2. Other Administration Fees
  • 2.06 How Long Does the Process Take?
    1. Eligibility Review
    2. Issuance of a Certificate of Eligibility and Letter of Confirmation
  • 2.07 Amendment or Revocation of Certificates
  • 2.08 Ontario Creates Contact Information
  • 2.09 Canada Revenue Agency (CRA) Role
  • 2.10 Filing of a Corporate Tax Return
  • 2.11 CRA Payment of Tax Credit Refund
  • 2.12 CRA Contact Information
•  Part 3 - Required Documents
  • 3.01 What Documentation is Required?
•  Part 4 - Relevant Legislation, Regulations, and CAVCO Public Notices
  • 4.01 Ontario Film and Television Tax Credit Legislation
  • 4.02 Ontario Film and Television Tax Credit Regulation
  • 4.03 Federal Legislation and Regulation
    1. Income Tax Act (Canada)
    2. Income Tax Act Regulation
  • 4.04 CAVCO Public Notices
    1. 2017-02 – Definitions for Ineligible Genres
    2. 2017-03 – Definition of Advertising

Part 1 - Overview

These Guidelines have been prepared to assist producers in applying for the Ontario Film and Television Tax Credit ("OFTTC").

Please note that the OFTTC Legislation (section 91 of the Taxation Act, S.O. 2007) and OFTTC Regulation (Ontario Regulation 37/09) take precedence over any provision of these Guidelines.

This section sets out the key features of the OFTTC. For a complete list of the applicable requirements, please consult the subsequent sections of these Guidelines and the OFTTC Legislation and Regulation (links can be found in Part 4).

1.01 What is the Ontario Film and Television Tax Credit (OFTTC)?

The OFTTC is a refundable tax credit based upon eligible Ontario labour expenditures incurred by a qualifying production company with respect to an eligible Ontario production. The OFTTC is generally "harmonized" with the Canadian Film or Video Production Tax Credit.

1.02 Tax Credit Rate

The OFTTC is generally calculated as 35% of the eligible Ontario labour expenditures incurred by a qualifying production company with respect to an eligible Ontario production.

The OFTTC is based only on Ontario labour expenditures, net of assistance reasonably related to these expenditures. Assistance includes grants, subsidies, and forgivable loans.

A bonus of 10% is available for regional Ontario productions. An enhanced credit rate of 40% is available for first time productions.

These bonuses to the base rate can be accessed if the production meets the following conditions:

A. Regional Bonus

A bonus of 10% is available for regional Ontario productions.

Productions that are shot in Ontario entirely outside the Greater Toronto Area* (GTA), or that have at least five location days in Ontario (or in the case of a television series, is 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 receive a 10% bonus on all Ontario labour expenditures. Productions eligible for the bonus receive a tax credit rate of 45% on the production’s total eligible Ontario labour expenditures. "Location days" are defined by the Legislation and consist of principal photography days done outside a film studio.

Productions which are entirely animated are eligible to receive the regional bonus if at least 85% of their key animation days in Ontario take place outside of the Greater Toronto Area.

*The Greater Toronto Area is composed of the City of Toronto and the regional municipalities of Halton, Peel, York and Durham. The map of the GTA is available here.

B. First-Time Production Bonus

An enhanced credit rate of 40% on the first $240,000 of qualifying Ontario labour, to a maximum of $12,000, is available for first-time productions.

See s.28 of the OFTTC Regulation for the criteria to qualify for the bonus (link can be found in Part 4).

1.03 What Types of Corporations are Eligible?

A qualifying production company is a Canadian corporation which is Canadian-controlled, maintains a permanent establishment in Ontario, and files an Ontario corporate tax return.

Incorporating a Business
Only a business that is incorporated - federally in Canada or in any Canadian province - may claim the OFTTC. Advice or information regarding incorporation is available from professional advisors (a lawyer, accountant, etc.); the Ministry of Government and Consumer Services (contact the Companies Branch, 393 University Avenue, Suite 200, Toronto, ON M5G 2M2; (416) 314-8880 or toll free at 1-800-361-3223); or see Incorporating a business corporation; or from business services providers (see "Incorporating Companies" at Yellow Pages or link from the Ministry of Government and Consumer Services website. To incorporate outside Ontario, contact the relevant government ministry or department in the jurisdiction of incorporation.

1.04 What is an Eligible Production?

An eligible Ontario production is a production:

1. which has six Canadian content points (international treaty co-productions are exempt from this requirement but must meet the applicable treaty requirements),
2. for which 85% of the total number of days of principal photography or key animation is done in Ontario (documentaries, inter-provincial and international treaty co-productions are exempt from this requirement),
3. for which at least 95% of the cost of post-production work for the production is carried out in Ontario (inter-provincial and international treaty co-productions are exempt from this requirement),
4. which spends at least 75% of its total final costs on Ontario expenditures* (in the case of inter-provincial and international treaty co-productions, 75% of total expenditures is in respect of the Ontario portion of the production),

   *A production can spend no more than 25% of the total final costs on non-Ontario expenditures. See the What are non-Ontario Costs? FAQ #5 for further information.

5. for which, in the case of an inter-provincial co-production, not less than 20% of the cost of producing the production is in respect of the Ontario portion of the production,

   Structuring Provincial Co-productions
   There are several corporate structures that can be used to undertake a co-production. Since the OFTTC is based on Ontario expenditures, it is very important that an inter-provincial co-production distinguish and identify costs on the Ontario side of the co-production. Co-production structures in which separate corporations in each jurisdiction incur costs related to that jurisdiction provide a clearer distinction of costs. Although a jointly-owned production company may be eligible for the OFTTC, this structure lends itself to the greatest manipulation and is not encouraged as an acceptable structure.

6. which has an agreement in writing with an Ontario-based, Canadian distributor or a CRTC-licensed broadcaster to be shown in Ontario within two years of completion**, and if for television, is guaranteed to be broadcast between 7:00 pm and 11:00 pm in a time slot of at least 30 minutes (an exception is made to the prime time and minimum time slot requirements in the case of children’s programming),***

   **Qualifying productions may extend the two year window to meet the shown in Ontario requirement by an additional 24 months. These productions would therefore have a total period of within four years from the production’s completion to satisfy this requirement.
   
   This extension is available to productions which incurred an Ontario labour expenditure on or before March 15, 2020, and which had not applied for a Letter of Confirmation on or before March 15, 2020. A production that applied for a Letter of Confirmation on or before March 15, 2020 and later withdrew that application will still be considered to have applied for a Letter of Confirmation on or before March 15, 2020. A CRA waiver is not required for this extension.
   
   However, companies must indicate that they are applying for the extension by including a completed Ontario Creates Waiver & COVID Statement with their application for a Certificate of Eligibility, or with their application for a Letter of Confirmation, if a Certificate of Eligibility was previously issued.
   
   ***In the 2022 Budget and the 2022 Economic Outlook and Fiscal Review (Fall Economic Statement) the Province proposed regulatory amendments for eligibility of online productions. These regulatory amendments are still pending. The draft regulatory amendments to implement this measure were posted on the Ontario Regulatory Registry for public review and comment on February 21, 2023. Comments were due by April 11, 2023.

7. which is not in an excluded genre (such as news or current affairs, talk shows****, game shows, sports shows, awards shows, fundraising shows, reality television, pornography, or advertising).

   ****Please note that talk shows have always been and continue to be ineligible for all Ontario tax credits, including the OFTTC. Talk shows are eligible for the federal credit, the Canadian Film or Video Production Tax Credit administered by CAVCO, where principal photography began after February 16, 2016.
   
   CAVCO issued Public Notices 2017-02 and 2017-03 on March 6, 2017. Public Notice 2017-02 sets out definitions for ineligible genres, and Public Notice 2017-03 deals with the definition of advertising. Ontario Creates uses these definitions but we conduct our own assessment of a production’s genre. Links to these CAVCO Public Notices can be found in Part 4.

1.05 What Expenditures Are Eligible?

Eligible Ontario labour expenditures include salaries, wages and remuneration paid for the services of individuals who were resident in Ontario at the end of the calendar year prior to the commencement of principal photography*.

Productions can claim eligible labour expenditures possibly as early as two years prior to the commencement of principal photography. This may include labour expenditures for script development.

Please see FAQ # 10. What is the Production Commencement Time (PCT) and how is it determined? for further information.

Productions which were delayed due to COVID-19, can extend the claim period by an additional 24 months, which would allow qualifying productions to claim eligible expenditures possibly as early as four years prior to the commencement of principal photography.

To qualify for this extension to the production commencement time ("PCT"), the production must have incurred an Ontario labour expenditure on or before March 15, 2020, and must not have applied for a Letter of Confirmation on or before that date. In addition, the production must have commenced principal photography or key animation after March 15, 2020. A production that applied for a Letter of Confirmation on or before March 15, 2020 and later withdrew that application, will still be considered to have applied for a Letter of Confirmation on or before March 15, 2020.

The corporation must also file a valid, completed waiver with the CRA for each year prior to principal photography in which the company claims an OFTTC with respect to the production. The corporation must also include a completed Ontario Creates Waiver Declaration & Statement of Intent to Claim COVID-19 Extensions for these years with their application for a Certificate of Eligibility or with their application for a Letter of Confirmation, if a Certificate of Eligibility was previously issued.

A valid waiver (T2029) can only be filed with the CRA after the corporation either receives a notice of assessment or a notification that no taxes are payable for the taxation year. The corporation can only file waivers for the years which were assessed by the CRA. If the corporation has not had their taxation year(s) assessed by the CRA, the corporation should not file the CRA waiver (T2029). Instead, the production can claim eligible expenditures incurred prior to the year in which principal photography began, in the year in which principal photography began, if the expenditures were not already claimed in a previous taxation year. No CRA waivers would be required to extend the time to claim eligible expenditures in this case. However, the corporation must include a completed Ontario Creates Waiver & COVID Statement with their application for a Certificate of Eligibility, or with their application for a Letter of Confirmation if a Certificate of Eligibility was previously issued.

Note that where a corporation commenced principal photography in 2020, it may be unable to file a valid waiver with the CRA for the 2016 and possibly 2017 taxation year because the reassessment period may have lapsed. Claiming those expenditures in the year of principal photography would be the only way to get the time extension in these circumstances.

* Except for the regional bonus requirements with respect to principal photography on live action productions, all references to principal photography in these guidelines includes key animation, if not otherwise explicitly stated.

1.06 Is a Screen Credit Required on the Production?

A screen credit recognizing financial support from the Ontario Government is available for the convenience of producers to recognize the Ontario tax credits contribution to their production. A screen credit for an Ontario tax credit is certainly a welcome and appropriate way to acknowledge taxpayer support.

In the 2022 Economic Outlook and Fiscal Review (Fall Economic Statement) the Province proposed a regulatory amendment to require a mandatory screen credit. The logos and accompanying text can be downloaded here. 

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Part 2 - Administrative Process

The OFTTC is jointly administered by the Ontario Media Development Corporation (operating as Ontario Creates) – an agency of the Ontario Government of Ontario - and the Canada Revenue Agency (CRA).

Please note that Ontario Creates may exchange taxpayer information as defined in subsection 146(6) of the Taxation Act, 2007 (Ontario) with the CRA for the purpose of administering the Ontario Film and Television Tax Credit.

Application is made by the production company to Ontario Creates for an OFTTC Certificate of Eligibility. In order to claim the OFTTC, the production company then files the OFTTC Certificate of Eligibility with the Canada Revenue Agency. You must file both a Certificate of Eligibility and a corporate tax return to claim an OFTTC for a taxation year.

If the Certificate of Eligibility is issued prior to the completion of the production, the production company must apply for a Letter of Confirmation.

2.01 Ontario Creates Issues Certificates of Eligibility and Letters of Confirmation

You can apply for a Certificate of Eligibility at any time during the production (from the start of principal photography or key animation) or after production activities have been completed. A Certificate issued before a production is completed can be filed with a tax return to claim an OFTTC for a taxation year. If the production spans more than one fiscal year, the Certificate can be used each year to claim an OFTTC.

If a Certificate is issued before a production is completed, the Corporation is required to submit final documents to Ontario Creates to obtain a Letter of Confirmation confirming that all eligibility criteria were satisfied. If a production is determined to be ineligible based on the final documentation, a Certificate of Eligibility previously issued to the Corporation will be revoked and any tax credit paid to the Corporation must be repaid.

Ontario Creates is responsible for issuing Certificates of Eligibility, which the qualifying corporation files with the Canada Revenue Agency with its T2 Corporation Income Tax Return for the applicable taxation year in order to claim the OFTTC. A Certificate of Eligibility sets out:

1. the eligibility of an applicant corporation;
2. the eligibility of the production; and
3. the estimated amount of the OFTTC, which may be subject to verification by the Canada Revenue Agency as indicated below.

Ontario Creates reserves the right to ask any question necessary to determine eligibility issues. As issues and fact patterns will differ depending on the specifics of any application, so too may the line of inquiry. Please note that receipt of a certificate for one production may not be relied upon as a guarantee of certification for subsequent filings.

2.02 How to Apply for the OFTTC

All tax credit applications and correspondence must be submitted via our Online Application Portal ("OAP"). Please ensure that your application includes all of the required information and supporting documentation (see Part 3 Required Documents), as only complete applications can be transmitted through the OAP.

When you start an application on the OAP you can save your work and come back to it before submitting the application online. However, please note that once you have started the application on the OAP you have 90 days to submit it before the application expires.

All applications will be reviewed by a Tax Credit intake officer for completeness. If required documentation is missing, the file will not enter the queue. Applicants will be advised that the file will not move forward until the requested documentation is submitted.

Complete files are placed in the queue and an acknowledgement of the application is sent via the OAP.

Applying for the OFTTC is generally a two part process. Applications for a Certificate of Eligibility (COE) and Letter of Confirmation (LOC) must be submitted, and the COE and LOC must be issued, within the OFTTC deadlines (see section 2.03 for further details). Since the Certificate of Eligibility can be issued before the production is completed based on the budgeted costs, a Letter of Confirmation is required to confirm that the production was completed and that it remains eligible for the OFTTC.

The process for OFTTC consists of two separate applications:

1. Certificate of Eligibility, and
2. Letter of Confirmation.

In cases where the production is already completed, and all the required documents for the Letter of Confirmation are available, applicants may apply for both simultaneously.

A. How to Apply for a Certificate of Eligibility

You can apply for a Certificate of Eligibility at any time during the production (from the start of principal photography or key animation) or after production activities have been completed. A Certificate issued before a production is completed can be filed with a tax return to claim an OFTTC for a taxation year. If the production spans more than one fiscal year, the Certificate can be used each year to claim an OFTTC.

B. How to Apply for a Letter of Confirmation

If you applied for a Certificate of Eligibility before the production was completed, you must submit an application for a Letter of Confirmation, with all the required supporting documentation, confirming that the eligibility criteria were satisfied.

If you previously submitted a COE application, please use the Letter of Confirmation application link in your production account on the OAP. Do not create a new COE application or a combined COE and LOC application, as the application will not be valid.

Assistance in preparing a tax credit application to Ontario Creates Should you require assistance in preparing your tax credit application, Ontario Creates can provide a list of companies that provide services with expertise in this area. Contact the Tax Credit Programs Officer for a copy of the list.

2.03 Application and Issuance Deadlines

A. OFTTC Application Deadline

The applications for a Certificate of Eligibility and Letter of Confirmation must be submitted to Ontario Creates within 24 months from the end of the corporation’s taxation year in which principal photography began. The Certificate of Eligibility and the Letter of Confirmation must be issued by Ontario Creates within six months of the application deadline, or no later than 30 months from the corporation’s first taxation year end following the commencement of principal photography.

B. OFTTC Application Deadline Extension, with Waiver

If the 24-month application deadline cannot be met, it may be extended by 18 months if the corporation files a valid Waiver in Respect of the Normal Reassessment Period (CRA form T2029 is available here) with the CRA within its normal reassessment period. The completed Waiver should be sent to one of three CRA tax centres (mailing addresses are available here).

If the corporation’s income tax return(s) for the relevant taxation year(s) have not yet been assessed, a valid form T2029 Waiver cannot be filed with the CRA for those years. However, you may still extend the application deadline by 18 months by filing a completed Ontario Creates Waiver & COVID Statement form.

If you extend the application deadline by filing a valid, completed waiver, the applications for the Certificate of Eligibility and Letter of Confirmation must be submitted to Ontario Creates within 42 months from the date of the first taxation year end following the commencement of principal photography. The applications must also include a completed Ontario Creates Waiver & COVID Statement form for the production to confirm whether the corporation was required to file a Waiver in Respect of the Normal Reassessment Period with CRA. The Certificate of Eligibility and the Letter of Confirmation must be issued by Ontario Creates within six months of this application deadline, or no later than 48 months from the corporation’s first taxation year end following the commencement of principal photography.

Qualifying productions which were delayed due to COVID-19, may apply for an extension to the 24 month deadline to submit an application for a Certificate of Eligibility, or a Letter of Confirmation, if the Certificate of Eligibility was previously issued, of an additional 24 months, for a total of 48 months from the corporation’s first taxation year end following the commencement of principal photography. Companies will still have the option of extending the 48 month application deadline by an additional period of 18 months, for a total of 66 months from their first taxation year end following the commencement of principal photography. The Certificate of Eligibility and/or the Letter of Confirmation would then have to be issued no later than 6 months later, or 72 months following the corporation’s first taxation year end following the commencement of principal photography.

To qualify for the additional extensions, the production must have incurred an Ontario labour expenditure on or before March 15, 2020. In addition, the corporation must not have applied for a Letter of Confirmation on or before March 15, 2020. If the corporation applied for a Letter of Confirmation on or before March 15, 2020 and later withdrew that application, it will still be considered to have applied for a Letter of Confirmation on or before March 15, 2020.

In order to obtain the 48 months application deadline, you must file a valid Waiver in Respect of the Normal Reassessment Period with the CRA for the first and second taxation years ending after principal photography began. You must also include a completed Ontario Creates Waiver & COVID Statement form for those years with your application for a Certificate of Eligibility, or with your application for a Letter of Confirmation, if the Certificate of Eligibility was previously issued. To extend the 48 months application deadline by an additional 18 months, resulting in an application deadline of 66 months, the corporation must also file valid waivers with the CRA for the third and fourth taxation years ending after principal photography began. A completed Ontario Creates Waiver & COVID Statement for those years must also be included with your application for a Certificate of Eligibility, or with your application for a Letter of Confirmation, if the Certificate of Eligibility was previously issued.

If the corporation’s income tax returns for the relevant taxation years have not yet been assessed, a valid waiver cannot be filed with the CRA for those years. However, you may still extend the application deadline by filing a completed Ontario Creates Waiver & COVID Statement form.

2.04 Summary of COVID-19 Extensions

The temporary extensions and applicable criteria are summarized in this table:

2.05 Tax Credit Administration Fees

A non-refundable administration fee is charged with respect to each OFTTC application submitted to Ontario Creates and is used to offset operating costs of the program. Please note that the administration fee is required in order for the application to receive an Eligibility Review.

A. Calculation of the Administration Fee

The administration fee is calculated as 0.15% of the estimate of total paid Ontario labour expenditures for the application. The minimum total administration fee is $500 and the maximum total administration fee is $10,000 per application. Please note that the administration fee is based on the Ontario side of the production budget in the case of co-productions.

For example, if the estimate of total paid Ontario labour expenditures are $4,000,000, the administration fee is calculated as follows:

Administration Fee = Total Paid Ontario Labour Expenditure x 0.15%
= $4,000,000 x 0.15%
= $6,000

B. Other Administration Fees

There is an additional filing fee of $100 applied to applications for Certificates of Eligibility received more than 24 months after the end of the first taxation year in which principal photography began. Where a year-end has not been included in the application, the additional fee will be applied to applications submitted more than 24 months after the start of principal photography.

There is a separate fee of $100 for each Amended Certificate.

C. How to Pay

Please pay the administration fee to Ontario Creates by Interac e-Transfer at the time the OFTTC application is submitted.

Further information can be found on the following pages:

• How to pay your tax credit administration fee via Interac E-Transfer

Please direct payment inquires to applyhelp@ontariocreates.ca.

While e-payment is preferred, if you are unable to pay the administration fee by Interac e-Transfer, the payment can also be made by cheque or money order to Ontario Creates.

2.06 How Long Does the Process Take?

Ontario Creates Tax Credits Department will only review complete applications on a first-come, first-served basis. Processing time will depend on the volume of applications received.

If you file an incomplete application, you will be notified about deficiencies with the filing.

Where significant delays are encountered in obtaining responses from applicants, Ontario Creates reserves the right to close the file after 30 days.

A. Eligibility Review

The Eligibility Review consists of assessing the applicant and production for compliance with the eligibility requirements of the OFTTC and the Producer Control Guidelines, and estimating the tax credit amount. The Business Officer assigned to your file may contact you with further questions or for additional information and documentation during the Eligibility Review. Although we endeavour to notify clients as soon as possible regarding the ineligibility of a production, in some cases we may not be in a position to determine eligibility until the Eligibility Review is completed.

B. Issuance of a Certificate of Eligibility and Letter of Confirmation

Ontario Creates will send you an original Certificate of Eligibility and Letter of Confirmation if the production is eligible for an OFTTC.

2.07 Amendment or Revocation of Certificates

A Certificate of Eligibility may be amended to correct an error and under certain circumstances may be revoked by Ontario Creates.

An amended Certificate of Eligibility replaces any Certificate of Eligibility previously issued for the production. There is a fee of $100 for each amended Certificate of Eligibility.

If a Certificate of Eligibility is revoked by Ontario Creates, the revoked Certificate of Eligibility is treated as if it had never been issued and any OFTTC refund previously paid must be repaid.

2.08 Ontario Creates Contact Information

Questions? Not sure of eligibility?

Many questions are answered in our Frequently Asked Questions (FAQ).

For further assistance, please contact taxcredits@ontariocreates.ca (preferred), or the Phone Duty line 416 642 6659.

Please leave a detailed message including your name, company name, phone number and which tax credit or file you are inquiring about. Phone calls and emails will be responded to within one business day.

2.09 Canada Revenue Agency (CRA) Role

The Canada Revenue Agency administers both Federal and Ontario corporate taxes. CRA is responsible for the review or audit of the T2 Corporation Income Tax Return (T2 return), along with the Schedule T2SCH556 which must be filed by the qualifying corporation in order to claim the OFTTC. The CRA also processes T2 tax returns and issues Notices of Assessment and tax refunds.

2.10 Filing of a Corporate Tax Return

A corporation must file its T2 return for a taxation year with the CRA within six (6) months after the end of the corporation’s taxation year. To claim the OFTTC, a qualifying corporation must file its T2 return with Schedule T2SCH556 and the Certificate of Eligibility or the Letter of Confirmation with the CRA. You can submit your Certificate of Eligibility, Letter of Confirmation and other documents securely and conveniently using a new feature available on CRA’s My Business Account (MyBA) portal. Please see What’s new – Film and media tax credits on CRA’s website for further details. 

In the event that the Certificate of Eligibility is not available when you are ready to file your T2 return, you may still file the return and Schedule T2SCH556 with the estimated tax credit amount. Submit the Certificate of Eligibility or the Letter of Confirmation to the CRA once they have been issued by Ontario Creates. The CRA will process the claim once they have received the Certificate of Eligibility or the Letter of Confirmation, as well as the T2 Corporation Income Tax Return and applicable schedules.

The T2 Corporation Income Tax Return is available here and the applicable schedule is available here.

For additional information visit this page on the CRA website.

2.11 CRA Payment of Tax Credit Refund

Following its review or audit of the OFTTC claim, the CRA processes the T2 return and issues a Notice of Assessment and, if applicable, a refund.

If the qualifying corporation is owed a tax refund (which may include an OFTTC) for the taxation year, a cheque or direct deposit may be issued by the CRA. The amount of refund may be reduced by any of the qualifying corporation’s outstanding federal and Ontario taxes (such as corporate income taxes, retail sales tax, provincial sales tax, etc.).

2.12 CRA Contact Information

Inquiries should be directed to CRA’s Toronto Film Services Unit at 1-833-446-0934.

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Part 3 - Required Documents

3.01 What Documentation is Required?

The application and all supporting documents must be submitted via the Online Application Portal (OAP) in order for an application to receive a review.

It is the responsibility of the applicant to ensure that all documentation is current. Please submit updated information and documentation as they occur. In some cases, Ontario Creates may also request additional documentation or information in order to issue a Certificate of Eligibility.

Please note that Ontario Creates may exchange taxpayer information with the CRA, as defined in subsection 146(6) of the Taxation Act, 2007 (Ontario), for the purpose of administering the Ontario Film and Television Tax Credit.

All documentation and information received from an applicant is subject to the confidentiality provisions of the Taxation Act and will be maintained in strictest confidence by Ontario Creates and the Canada Revenue Agency.

Required documents:

1. BOTH:
   a) The completed OFTTC Application
   AND
    b) the completed Canadian Film or Video Production Tax Credit Application
   (the application as submitted to CAVCO, as confirmed by the "submission date" on the front page of the application).
2. Ontario Creates Applicant Declaration completed and signed by an authorized signing officer (officer and/or director) of the corporation.
3. Administration Fee payable by Interac e-transfer to Ontario Creates, calculated as 0.15% of the estimate of total paid Ontario labour expenditures for the application. While an e-payment is preferred, if an e-payment cannot be made, the fee can be paid by cheque or money order. There is a minimum fee of $500 per application and a maximum fee of $10,000 per application. The fee applies to the Ontario side of the production budget in the case of co-productions.
   NOTE: There is an additional filing fee of $100 for applications that are submitted more than 24 months from the company's relevant year-end; and there is a fee of $100 for amended Certificates.
4. Ontario Creates Waiver Declaration & Statement of Intent to Claim COVID-19 Extensions (available here) signed by an authorized signing officer (officer and/or director) of the corporation.
   NOTE: If you are applying for any of the COVID-19 temporary extensions, please complete page 2 of the form.
5. Certificate and Articles of Incorporation for the applicant production company and any corporate owners.
   Inter-provincial co-productions: Submit incorporation documents for the co-production partner.
6. Please complete and sign the Corporate Schedule for the applicant company with all the information requested on the form (include information on any corporate shareholders).
   Inter-provincial co-productions: Please complete and sign the corporate schedule for the co-production partner (include information on any corporate shareholders).
7. Signed Producer Residency Declaration forms for all controlling producers (producers, executive producers and co-producers).
8. Other Related Canadian Producers (not required for line producers and associate producers): Provide agreements for all related producers which outline their duties and responsibilities on the production.
9. CAVCO Part A Certificate (if available at this stage)
   NOTE: If the CAVCO Part A Certificate is not available and there are non-Canadian producer(s)/producer-related personnel which are not identified in the application, written confirmation from CAVCO that they are aware of the courtesy credit exemption request for the individual(s) in question must be provided.
   NOTE: Where there are non-Canadian producers and CAVCO‘s Part A Certificate was not available prior to the issuance of the OFTTC certificate of eligibility, it must be submitted with the application for the Letter of Confirmation.
10. CAVCO Personnel Numbers for all producers, producer-related personnel (including production manager) and key creative personnel.
11. Chain of Title Documentation - including any legal opinion, option/acquisition agreements, assignment agreements or writer’s agreement(s), if applicable (for a series, a sample writer’s agreement).
    NOTE: Chain of title documentation is not required for international treaty co-productions.
12. Inter-provincial Co-productions:
    Signed and dated inter-provincial co-production agreement and any amending agreement(s), if applicable.
13. International Treaty Co-productions:
    Signed and dated international co-production agreement and any amending agreement(s), if applicable.
    AND
    Telefilm Canada’s Preliminary Recommendation.
    If the production is completed:
    Telefilm Canada’s Final Recommendation and CAVCO Part B Certificate of Completion.
14. Synopsis – which provides a brief description of the storyline.
15. Episodic Canadian content point breakdown (for series only) – listing the individual’s name, position and total points per episode.
    NOTE: This information is entered directly in the online application.
16. If production is completed, final on camera credit list (head and tail credits – per episode for series).
17. Production Schedule including start and end dates of pre-production, shooting days (including location of shooting) and post-production.
18. If applying for the Regional Bonus, provide a summary of all shooting/animation days with dates and locations, and supporting documentation such as daily production reports for all shooting days or agreement with the animation facility.
19. Cast and Crew Lists, including role and residency addresses.
20. Locked production budget in Telefilm (or similar) format.
    International treaty co-productions: Submit breakdown of budgeted costs between the co-production partners.
    Inter-provincial co-productions: Submit co-production partner’s budget.
    
    If production is completed:
    Final Cost Report: Must be the detailed final production cost report (on which the audited statement is based, if applicable).
    International treaty co-productions: Submit breakdown of final costs between the co-production partners.
    Inter-provincial co-productions: Submit co-production partner’s final cost report.
21. Audited Statement of production costs, as per CAVCO’s audit guidelines for productions with a final cost of $500,000 or more.
22. Schedule of Ontario labour costs
    NOTE: To expedite the review of your application, we recommend using the Calculation of Eligible Labour and Other Expenditures spreadsheet.
    1. Please submit projected amounts based on the locked production budget, if the production is not complete.
    2. Please submit final amounts based on the final cost report (on which the audited statement if applicable), if the production is complete.
23. Schedule of non-Ontario costs
    NOTE: To expedite the review of your application, we recommend using the Calculation of Eligible Labour and Other Expenditures spreadsheet. For further information, see FAQ #5 What are non-Ontario costs?.
    1. If production is not complete: Please submit projected amounts based on the locked production budget.
    2. If production is complete: Please submit final amounts based on the final cost report (on which the audited statement is based, if applicable).
24. Financing and exploitation agreements: Provide signed agreements for all sources of financing and any distribution or broadcast license agreements.
    NOTE: If only Deal Memos are available, please submit the executed Long Form Agreements once they are available.
25. Financing Plan
    NOTE: This information is entered directly in the online application.
26. Agreement with a CRTC-licensed broadcaster which guarantees that the Production will be shown in Ontario between 7pm and 11pm (not required if it’s for children) within two years of completion.
    NOTE: In some cases proof of broadcast may be requested, such as written confirmation from the broadcaster of the date and time that the production aired, or other proof that broadcast has occurred.
    OR
    Agreement with an Ontario-based Canadian distributor which guarantees that the Production will be released in Ontario within two years of completion.
    NOTE: In some cases proof of exhibition may be requested, such as written confirmation from the distributor of the date that the production was exhibited, or other proof of exhibition.
    
    PLEASE NOTE: If you are seeking the COVID extension, the agreement must include a guarantee that the production will be shown in Ontario within four years of completion.
27. First-Time Productions - If you are applying for the bonus, please submit:
    1. Curriculum vitae/filmography (listing productions with production year, job title and screen credit) for all producers; and
    2. First Time Producer Declaration signed by all producers.
28. Copy of the completed production in digital format (either in a playable file format or a downloadable link), if available. A copy of the production is required with the Letter of Confirmation application. For television series, please submit the last episode only.
    NOTE: The upload size limit is 35MB on the OAP. If larger, please submit a file sharing link.

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Part 4 - Relevant Legislation, Regulations, and CAVCO Public Notices

4.01 Ontario Film and Television Tax Credit Legislation

• Taxation Act, 2007, s. 91 – OFTTC

4.02 Ontario Film and Television Tax Credit Regulation

• Taxation Act Regulation, O. Reg. 37/09, s. 23, s. 26-30.1 – OFTTC

4.03 Federal Legislation and Regulation

• Income Tax Act (Canada), s. 125.4 - CPTC
• Income Tax Act Regulation, s. 1106 - CPTC

4.04 CAVCO Public Notices

• 2017-02 – Definitions for ineligible genres of production for the purpose of the federal film or video production tax credit programs
• 2017-03 – Definition of “advertising” for the purpose of the federal film or video production tax credit programs

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