Film and TV Tax Credits Eligibility in Ontario and Northern Ontario

Film and TV producers in Ontario can reduce their costs with tax credits, but eligibility depends on where you film, who owns the project, and whether it counts as Canadian content. This step-by-step guide explains the main tax credits for film and television in Ontario and Northern Ontario. You’ll learn how the Ontario Production Services Tax Credit (OPSTC) works, how it compares to the Ontario Film and Television Tax Credit (OFTTC), and what changes if you film in Northern Ontario.

Ontario Creates manages these tax credits. You receive your refund after filing your corporate tax return.

Core Eligibility Rules for Ontario Film and TV Tax Credits

Ontario offers three main programs for film and TV productions:

Ontario Production Services Tax Credit (OPSTC)
Ontario Film and Television Tax Credit (OFTTC)
Northern Ontario Heritage Fund Corporation (NOHFC) Film & Television Program (not a tax credit, but often combined with them)

Each program fits different types of productions. Before applying, check which program matches your project’s ownership, content, and location.

Ontario Production Services Tax Credit (OPSTC): Who Qualifies?

The OPSTC helps service productions, including foreign-owned projects or those that are not Canadian content, film in Ontario.

You may qualify for OPSTC if you meet these rules:

Your company is a Canadian or foreign-owned corporation
You have a permanent establishment in Ontario
You file an Ontario corporate tax return
You either own the copyright or have a direct contract with the copyright owner to provide production services
Your production costs are more than $1 million
- Series and pilots have per-episode minimums
Your project is not an excluded genre, such as:
- News or current affairs
- Talk shows
- Sports events
- Reality television
- Advertising or pornography

What does the OPSTC cover?

The OPSTC is a refundable tax credit for eligible Ontario production spending, including:

Wages and salaries for Ontario labour
Eligible service contracts
Tangible property like studio rentals, equipment, and software

Many U.S. studio projects filming in Toronto, Hamilton, or Northern Ontario use the OPSTC.

Ontario Film and Television Tax Credit (OFTTC): Key Differences

The OFTTC is for Canadian-content productions. This program has stricter cultural and ownership requirements.

To qualify for the OFTTC, you must:

Be a Canadian-controlled corporation
Have a permanent establishment in Ontario
File an Ontario corporate tax return
Have an individual producer who has been an Ontario resident for at least two years before filming starts
Earn at least six Canadian content points (treaty co-productions are exempt)
Spend at least 75% of total final costs in Ontario
Shoot and post-produce the production mainly in Ontario

Summary:
If your project is Canadian-owned and meets Canadian content rules, the OFTTC is likely the better choice. If your project is a service production, the OPSTC is usually best.

Northern Ontario: What Changes for Eligibility?

Northern Ontario does not have its own provincial tax credit. However, filming in the region can help you qualify for extra funding through a different program, on top of the Ontario tax credits.

NOHFC Film & Television Program (Northern Ontario)

The NOHFC Film & Television Program is a direct funding program, not a tax credit. Many producers combine this with the OPSTC or OFTTC.

You may be eligible if:

Your production company is Canadian-controlled and owns (or mostly owns) the production rights
You receive a producer credit
Your project creates jobs and spends money in Northern Ontario
You have a written broadcaster or distributor commitment when you apply

Eligible projects include:

Theatrical feature films
Scripted television series
Made-for-TV movies

There are four intake rounds each year.

Funding amounts vary and are awarded through a competitive process based on regional benefits.

How Producers Combine Ontario Tax Credits

Many productions use a mix of:

OPSTC or OFTTC for refundable tax credits
NOHFC funding if filming in Northern Ontario
Federal credits like the CPTC or PSTC (not covered here)

GrantHub’s eligibility matcher can help you compare programs by province, company structure, and filming location in seconds.

Common Mistakes to Avoid

Choosing OPSTC when your project is Canadian content
Some Canadian-owned productions miss out on more funding by not applying for the OFTTC.
Missing the $1 million minimum spend
OPSTC applications get rejected if you don’t meet the minimum cost.
Thinking Northern Ontario has a separate tax credit
The region offers NOHFC funding, not a separate tax credit.
Including excluded genres
Reality TV and talk shows are common reasons the OPSTC may not apply.

Frequently Asked Questions

Q: Can foreign producers qualify for Ontario film tax credits?
Yes. Foreign-owned companies can qualify for the OPSTC if they have a permanent establishment in Ontario and meet spending requirements.

Q: Is the Northern Ontario Film & Television Program a tax credit?
No. It is a direct funding program. You can combine it with Ontario tax credits, but it is not refundable through your tax return.

Q: Do I need to film entirely in Ontario to qualify?
No. For OPSTC, only Ontario spending counts. For OFTTC, the production must be mainly shot and post-produced in Ontario.

Q: Are tax credits paid upfront?
No. You receive Ontario film tax credits after you file your corporate tax return and get a certificate from Ontario Creates.

Q: Is NOHFC funding taxable?
Yes. Grant funding is usually counted as taxable corporate income.

GrantHub tracks dozens of active film, TV, and media funding programs across Canada—including Ontario tax credits and regional funding—so you can easily see which ones fit your project.

Next Steps

Eligibility for film and TV tax credits in Ontario depends on who owns your project, its content, and where you spend your money. Before you finalize your financing, double-check which programs you qualify for. You can use GrantHub to compare Ontario tax credits and Northern Ontario funding and plan your production with the right information.

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?

Film and TV Tax Credits Eligibility in Ontario and Northern Ontario