TAX CREDIT
Ontario Film and Television Tax Credit (OFTTC)
Ontario Creates / Ontario MOF
Last verified 5 Apr 2026 · 14 days ago
15–40%
Min qualifying spend
€210K
Payment timing
12 months
Reliability
Good
Bankability
Not bankable
Rate conditions
↑ 40%First-time producers on first $240,000 of qualifying labour
↑ 45%Productions shot entirely outside GTA or 85% location days outside GTA
Territorial spend requirement
Predominantly shot and posted in Ontario required
75% of grant in regional spend
Overview
The OFTTC is a refundable tax credit based on eligible Ontario labour expenditures incurred by qualifying production companies for eligible Ontario productions. It provides a 35% base rate with enhanced rates for first-time producers and regional bonuses for productions shot outside the Greater Toronto Area.
Eligible formats
tv seriesdocumentaryanimation
Eligibility
Must be Canadian-controlled corporation with permanent establishment in Ontario, producer must be Ontario resident, production needs 6 Canadian content points, predominantly shot and posted in Ontario, 75% of costs spent in Ontario, agreement for commercial exploitation within two years
● Co-production eligible● Service work eligible● Cultural test required● VFX eligible
Source: Ontario Creates / Ontario MOF · verified 5 Apr 2026