How do I apply for Ontario Production Services Tax Credit?

Visit Government of Ontario, Ontario Creates's website for application instructions.

What industries are eligible for Ontario Production Services Tax Credit?

Eligible industries include: film, television, video production, production services.

Who administers Ontario Production Services Tax Credit?

This program is administered by Government of Ontario, Ontario Creates.

Are there similar programs to Ontario Production Services Tax Credit?

Yes! Canada Grants Database has similar programs in the Tax Credits & Incentives category. Browse our database to find more options that match your needs.

How can I improve my chances of getting approved for Ontario Production Services Tax Credit?

Our detailed breakdown covers step-by-step application instructions, required document checklists, and eligible expense breakdowns so you know exactly what to prepare before applying.

Ontario Production Services Tax Credit

Government of Ontario, Ontario Creates

📊 Tax Credits & Incentives🗺️ Provincial📈 Growth💼 Commercialization🏪 Small Business🤝 Service-Based

Film and television production tax credit in Ontario

Funding

From $1,000,000

Deadline

Rolling

Status

Rolling Intake

What Is This Program?

Refundable tax credit of 21.5% of production expenses for films and television shows produced in Ontario.

What Benefits Are Offered?

tax credit

Refundable tax credit calculated as 21.5% of qualifying Ontario production expenditures (labour, service contracts, and tangible property expenditures). No per-project or annual corporate tax credit limits. Can be combined with the federal Film or Video Production Services Tax Credit.

Who Is Eligible?

Industries: film, television, video production, production services

Region: Ontario

Other Criteria: Canadian or foreign-owned corporation, Carries on a film or video production, or production services business, Has a permanent establishment in Ontario, Files an Ontario corporate tax return, Owns the copyright in the eligible production OR contracts directly with the copyright owner to provide production services for an eligible production, Eligible production must exceed minimum production costs: generally $1,000,000 CAD, for series/pilots: $100,000 CAD (for <30 min episodes) or $200,000 CAD (for >30 min episodes) per episode, Production must be made for commercial exploitation (theatrical distribution, television broadcast, or alternative means like online streaming, VOD, physical media), Production must consist solely of non-interactive content, Ontario labour expenditures must be at least 25% of qualifying production expenditures claimed, For principal photography after August 24, 2023, the production must include a specific screen credit acknowledging Ontario tax credit support in the end credits