Ontario Film and Television Tax Credit (OFTTC)
Key questions
How much does Ontario Film and Television Tax Credit (OFTTC) pay?
Ontario Film and Television Tax Credit (OFTTC) pays 15–40% of eligible local spend in Canada. Minimum qualifying spend is €210K. It is not bankable.
Who is eligible for Ontario Film and Television Tax Credit (OFTTC)?
Ontario Film and Television Tax Credit (OFTTC) is open to TV series, documentaries and animation with a territorial link to Ontario. Eligible structures include official co-productions and service productions shooting in the territory. Projects must pass a cultural test.
When is the next Ontario Film and Television Tax Credit (OFTTC) deadline?
Ontario Film and Television Tax Credit (OFTTC) accepts applications on a rolling basis, so there is no fixed deadline.
How do you apply for Ontario Film and Television Tax Credit (OFTTC)?
Applications for Ontario Film and Television Tax Credit (OFTTC) go to Ontario Creates / Ontario MOF through its online application portal. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.
Rate conditions
Territorial spend requirement
Predominantly shot and posted in Ontario required
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
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