Ontario Film and Television Tax Credit

Industries: film production, television production, animation, digital media

Region: Ontario, Canada

Other Criteria: Canadian-controlled corporation with a permanent establishment in Ontario, filing an Ontario corporate tax return, Individual producer must be an Ontario resident for tax purposes for two calendar years prior to commencement of principal photography, Production must have six Canadian content points (unless an official treaty co-production), Production must be predominantly shot and posted in Ontario (exceptions for certain co-productions/documentaries), At least 75% of its total final costs must be on Ontario expenditures, Television productions suitable for a minimum 30-minute time slot (except children’s programming), Agreement in writing for commercial exploitation (theatrical, television broadcast, or alternative means like online streaming/VOD) to show the production in Ontario within two years of completion, with specific distribution partner requirements based on the exploitation method, For alternative means productions: total budget must be at least $250,000 (third party agreement) or $350,000 (related party agreement), AND total production budget must meet or exceed $2,000 per minute of completed runtime, Productions with principal photography after August 24, 2023, must include a specific screen credit acknowledging Ontario tax credit support in the end credits, Production must consist solely of non-interactive audiovisual content, For first-time producer bonus: producer has no more than one previous producer screen credit for a commercially released/prime time broadcast production, and has not previously participated as a producer on an OFTTC-certified production, and the qualifying production company is not controlled by such an individual or corporation, For regional bonus: all Ontario principal photography takes place outside the Greater Toronto Area (GTA), OR if partly inside/outside GTA, at least 5 Ontario location days (or number of episodes for TV series) with at least 85% of location days outside GTA, OR for wholly animated productions, at least 85% of key animation takes place outside GTA