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Provincial Tax Credits and Incentives PDF Print E-mail
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Ontario Incentives

Ontario Film and Television Tax Credit
This tax credit, administered jointly by the Ontario Media Development Corporation and the Ministry of Finance for Ontario, is equal to 30% of eligible labour expenditures, net of government assistance. An enhanced credit equal to 40% of the first $240,000 of qualifying labour expenditure is also available for a “first-time production”.  There is also a regional bonus (i.e. for filming in the “regions” outside of main centres such as Toronto) of 10% of eligible labour expenditures for eligible productions.

Eligibility
  • The production company must be Canadian controlled.
  • The production company must have a permanent establishment in Ontario.
  • The production company must be primarily engaged in the business of film or video production.
  • The producer must be an Ontario resident for at least two years preceding the year in which production takes place.
  • The production must be predominantly shot and posted in Ontario.
  • The production must attain a minimum of six CAVCO points.
  • 75% of all production costs must be incurred in Ontario.
  • The production must be released in Ontario by an Ontario-based theatrical film distributor or broadcast by a Canadian broadcaster during prime time within two years of completion
Ontario Film and Television Production Services Tax Credit
This tax credit, administered jointly by the Ontario Media Development Corporation and the Ministry of Finance for Ontario, is equal to 18% of eligible Ontario labour expenditures, net of government assistance.

Eligibility
  • The production company must have a permanent establishment in Ontario, but may be foreign owned.
  • The production company must be primarily engaged in the business of film or video production.
  • The production company must own the copyright in the production or contract directly with the copyright owner.
  • The production must meet minimum budget levels of $1 million for film productions.
Ontario Computer Animation and Special Effects Tax Credit
This tax credit, administered jointly by the Ontario Media Development Corporation and the Ministry of Finance for Ontario, is equal to 20% of eligible labour expenditures incurred in respect of eligible computer animation and special effects activities, net of government assistance.

Eligibility
  • The production company must be a Canadian corporation, but may be foreign owned.
  • The production company must have a permanent establishment in Ontario.
  • Expenditures must be incurred in Ontario on prescribed eligible activities (i.e. related to computer animation and special effects labour).
Other Ontario Incentive Programs
  • Ontario Media Development Corporation Programs
  • The Ontario Arts Council
  • Toronto Arts Council Grants to Media Artists Program
Contact Information
Visit the Ontario Media Development Corporation at www.omdc.on.ca or call 416.314.6858.
Visit the Ontario Arts Council at www.arts.on.ca or call 1.800.387.0058 (ext.7453).
Visit the Toronto Arts Council at www.torontoartscouncil.org or call 416.392.6802.

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