Ontario Film and Television Tax Credit (OFTTC)
Ontario Creates / Canada Revenue Agency
35% of eligible Ontario labour (40% on first $240,000 for first-time producers; additional 10% regional bonus for productions outside the GTA); admin fee 0.15%, min $500, max $10,000
Refundable credit on Ontario labour for Canadian-controlled production companies making qualifying film and television productions.
Open the official page ↗How to apply
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Who qualifies
Canadian-controlled corporation with an Ontario permanent establishment; Ontario-resident producer; six Canadian content points (unless treaty co-production); at least 75% of final costs spent in Ontario; distribution agreement to show in Ontario within two years; excluded genres include news, talk, game and reality shows.
Good to know
- Cost share: 35% of eligible costs
- Notes: Quotes are from fetch tool summary.
Evidence from the official page
- amount“The OFTTC is generally calculated as 35% of the eligible Ontario labour expenditures” source ↗
- deadline“within 42 months after the first taxation year that ends after the start of principal photography” source ↗
Verified 2026-10-07 · Medium confidence. Always confirm on the official page before applying.