Ontario Production Services Tax Credit (OPSTC)
Ontario Creates / Canada Revenue Agency
21.5% of qualifying Ontario production expenditures; no per-project or annual limit; admin fee 0.15%, min $5,000, max $15,000
Refundable credit on qualifying Ontario production expenditures for film/TV productions, including foreign-owned service productions.
Open the official page ↗How to apply
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Who qualifies
Canadian or foreign-owned corporation with an Ontario permanent establishment owning the copyright or contracting with the copyright owner. Production cost must exceed $1 million (separate series thresholds); Ontario labour at least 25% of expenditures claimed; excluded genres (news, talk, reality, advertising); productions receiving the OFTTC are ineligible.
Good to know
- Cost share: 21.5% of eligible costs
- Notes: Quote from fetch tool summary; page states no application deadline.
Evidence from the official page
- amount“The OPSTC is calculated as 21.5% of all qualifying production expenditures incurred in Ontario.” source ↗
Verified 2026-10-07 · Medium confidence. Always confirm on the official page before applying.