ONTARIO - Production Service
EP Services Offered
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Location Production Needs
|Incentive||21.5% Refundable Tax Credit|
|+ Federal Incentive|
16% Stackable Federal Tax Credit - on Net Labour
|Combined Incentive Rate||34.1% (effective rate)|
18% of qualifying digital animation and visual effects on ON labor.
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.
|Minimum Spend||$1M CAD (film); $200K CAD (TV per episode ≥ 30 mins); or $100K CAD (TV per episode > 30 mins)|
|Minimum Filming Days||None|
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.
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).
Jennifer Blitz Director, Tax Credits & Financing