Ontario Film and Television Tax Credits: Which Credit Does Your Production Qualify For?

Ontario offers several film and television tax credits. Each one is designed for a different type of production, company, or spending plan. If you choose the wrong credit or miss one you qualify for, you could leave a large amount of money unclaimed.

This guide explains the three main Ontario Film and Television Tax Credits and helps you figure out which one fits your production.

The Three Main Ontario Film and Television Tax Credits Explained

Ontario’s screen-based tax credits are refundable and managed by Ontario Creates. Refundable means you can get the credit even if your company does not owe Ontario corporate tax.

Here’s how the three programs are different.

Ontario Film and Television Tax Credit (OFTTC)

Best for: Canadian-owned productions with strong Canadian content.

The Ontario Film and Television Tax Credit (OFTTC) supports film and TV projects made by Canadian-controlled companies.

Key eligibility requirements:

Your production company must be Canadian-controlled
You must have a permanent establishment in Ontario
The producer must have been an Ontario resident for at least two years before filming starts
The production must earn at least 6 Canadian content points
At least 75% of total final costs must be spent in Ontario
The production must be mainly shot and post-produced in Ontario

Funding amount:

35% of eligible Ontario labour expenditures
An extra 10% bonus on qualifying labour if it is a first-time producer or a regional Ontario production

This credit is often used for scripted series, feature films, and children’s programming with Canadian creative control.

Ontario Production Services Tax Credit (OPSTC)

Best for: Foreign or service productions filming in Ontario.

The Ontario Production Services Tax Credit (OPSTC) is for productions that come to Ontario for its crews, studios, and locations, but may not follow Canadian content rules.

Key eligibility requirements:

The applicant must be a corporation with a permanent establishment in Ontario
No Canadian content points are required
The production must have eligible Ontario production expenditures
The production must be made for commercial exploitation

Funding amount:

21.5% of qualifying Ontario production expenditures

This credit is popular with U.S. studios, streaming companies, and international producers shooting in Ontario.

Ontario Computer Animation and Special Effects Tax Credit (OCASE)

Best for: Animation-heavy or VFX-driven projects.

The Ontario Computer Animation and Special Effects (OCASE) Tax Credit supports animation and VFX work done in Ontario, even if the production is filmed somewhere else.

Key eligibility requirements:

The applicant must be a Canadian or foreign-controlled corporation
The company must have a permanent establishment in Ontario
Eligible costs must be for animation or visual effects work done in Ontario

Funding amount:

18% of qualifying Ontario labour expenditures

OCASE is often combined with OFTTC or OPSTC to boost total support. GrantHub’s eligibility matcher can help you filter programs by province and production type.

Can You Combine Ontario Film and Television Tax Credits?

Yes. Many productions qualify for more than one credit.

Common combinations include:

OFTTC + OCASE for Canadian productions with animation or VFX
OPSTC + OCASE for foreign service productions with post-production work in Ontario

Each credit is calculated separately and has its own application and certification process.

Common Mistakes to Avoid

Not meeting enough Canadian content points for OFTTC
If you don’t get six points, your application will be rejected.
Thinking foreign-owned productions can’t qualify for Ontario credits
OPSTC and OCASE are open to non-Canadian-controlled companies.
Mixing up labour and production expenditures
Each credit has its own rules for eligible costs. Mistakes can lower your refund.
Waiting too long to apply for certification
Ontario Creates has strict deadlines. Late applications can delay or stop payment.

Frequently Asked Questions

Q: Are Ontario film and television tax credits refundable?
Yes. All three credits are refundable, so you can get payment even if your company owes no Ontario tax.

Q: Can I use Ontario tax credits with federal film tax credits?
Yes. Ontario credits are often combined with the federal Film or Video Production Tax Credit or the Production Services Tax Credit.

Q: Do reality TV or documentary productions qualify?
Some genres do, but there are exclusions. Talk shows, news, and some lifestyle formats are often not eligible.

Q: How long does it take to receive the tax credit?
Timing depends on Ontario Creates certification and CRA review. Many producers receive funds 12–24 months after year-end.

Q: Do streaming productions qualify?
Yes, as long as the production meets commercial exploitation and eligibility requirements for the specific credit.

GrantHub tracks many active grant and tax credit programs across Canada—see which ones match your production profile.

Next Steps

Choosing the right Ontario Film and Television Tax Credit can make a big difference to your production budget. The best mix depends on your company’s ownership, content, and where you spend your money. GrantHub helps producers compare Ontario credits with federal and regional programs, so you can plan your funding before cameras roll.

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?

Ontario Film and Television Tax Credits: Which Credit Does Your Production Qualify For?