Ontario Production Services Tax Credit (OPSTC)
Tax creditOntario
A refundable tax credit for qualifying corporations that incur eligible production expenditures (labour, service contracts, and tangible property) for eligible film and television productions in Ontario. The credit is calculated at 21.5% of qualifying Ontario production expenditures, with a minimum 25% Ontario labour requirement.
What you'll need
- Certificate of eligibility from Ontario Creates
- Qualifying Production Expenditure Calculation Form
- Proof of Ontario labour expenditures (minimum 25% of total)
- Production budget and cost documentation
- Copyright ownership documentation or service contract with copyright owner
- Proof of permanent establishment in Ontario