Ontario Film & Television Tax Credit (OFTTC)
Tax creditOntario
A refundable provincial tax credit for Canadian-controlled production companies that produce eligible film and television content in Ontario. The credit is calculated as a percentage of eligible Ontario labour expenditures, with enhanced rates available for first-time producers and regional productions shot outside the Greater Toronto Area.
What you'll need
- Proof of Canadian corporation status and Canadian control
- Ontario corporate tax return filing
- Proof of Ontario permanent establishment
- Production budget and cost breakdown
- Proof of Ontario resident status for producer (two prior calendar years)
- Distribution or broadcast agreement in writing
- Proof of Canadian content points (six required)
- Production commencement documentation