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Ontario

Canadian Content

Eligible Production Types

  • Feature Films
  • Scripted Television
  • Reality Television
  • Documentaries
  • Animation
  • Video Games
  • Webisodes
  • Talk Shows
  • Game Shows
  • Live Events
  • Commercials

Location Production Needs

  • Rural
  • Suburban
  • Snow
  • Tropical
  • Beaches/Ocean
  • Mountains
  • Lakes/Rivers
  • Deserts
  • Forests
  • City

Ontario Creates

175 Bloor St. East, South Tower, Suite 501
Toronto, ON M4W 3R8
Jennifer Blitz Director, Tax Credits & Financing
P: 416.314.6858
F: 416.314.6876

http://www.ontariocreates.ca/film_and_tv/Ontario_Film_Commission.htm

Incentive

35% Refundable Tax Credit

Related Programs
Project Criteria

None

None

None

85% of total principal photography or key animation days must be done in Ontario

Qualified Spend
  • Ontario Computer Animation and Special Effects (OCASE) Credit: 18% of qualifying digital animation and visual effects ON labour
  • Regional Credit: 10% of qualifying ON labour expenditures when > 85% of production shot outside Greater Toronto Area (minimum 5 location days in ON)
  • First time Producer Credit: 5 % on the first C$240,000 of qualifying ON labour expenditures
Program Guidelines

None

None

Yes

Additional Considerations

Stackable with Federal credit

  • The above noted provincial incentive is stackable with Canada's Federal Tax Incentive which is 25% of 'qualifying Canadian labour expenditures', defined as the lesser of (i) actual labour expenditures, and (ii) 60 % of 'Production Costs less Assistance' ('Assistance' includes any provincial incentives that are directly attributable to the Production).