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ONTARIO - Production Service

Canada Main

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Eligible Production Types

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Location Production Needs

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Legislation/
Guidance

Incentive21.5% Refundable Tax Credit
+ Federal Incentive

16% Stackable Federal Tax Credit - on Net Labour

Combined Incentive Rate34.1% (effective rate)
Labor
Resident ATL34.1%
Resident BTL34.1%
Labor Uplifts

18% of qualifying digital animation and visual effects on ON labor.

Qualified Spend
Spend21.5%

Qualifying production expenditures are incurred in Ontario and include eligible wages, eligible service contracts, and eligible tangible property expenditures, such as equipment, studio rentals and computer software.

Spend Uplifts

Minimum/Caps
Minimum Spend$1M CAD (film); $200K CAD (TV per episode ≥ 30 mins); or $100K CAD (TV per episode > 30 mins)
Minimum Filming DaysNone
Project CapNone
Compensation CapNone
Annual CapNone
Application

The qualifying corporation submits a completed OPSTC Application to Ontario Creates in respect of each eligible production. You can apply for a Certificate of Eligibility at any time during the production (from the start of principal photography or key animation) or after production activities have been completed.

Additional Requirements
Additional Information

The above noted provincial incentive is stackable with Canada's Federal Tax Incentive which, is 16% of qualifying Canadian labour expenditures net of ‘assistance’ (‘assistance’ includes any provincial incentives that are directly attributable to qualifying labour spend).

Ontario Creates

Jennifer Blitz Director, Tax Credits & Financing

416.314.6858

locations@ontariocreates.ca

ontariocreates.ca/

Payroll & Finances

PayrollResidualsSmartStartNew SmartTimeProduction PortalEP On LocationSmartAccountingEP LiveSmartPOCASHétPayPaymaster Rate GuideEP Residency

Manage Multiple Productions

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