Ontario Production Services Tax Credit (OPSTC)
Key questions
How much does Ontario Production Services Tax Credit (OPSTC) pay?
Ontario Production Services Tax Credit (OPSTC) pays 15–25% of eligible local spend in Canada. Minimum qualifying spend is €1M. It is not bankable.
Who is eligible for Ontario Production Services Tax Credit (OPSTC)?
Ontario Production Services Tax Credit (OPSTC) is open to TV series and animation with a territorial link to Ontario. Eligible structures include official co-productions and service productions shooting in the territory. Must be Canadian or foreign-owned corporation with permanent establishment in Ontario.
When is the next Ontario Production Services Tax Credit (OPSTC) deadline?
Ontario Production Services Tax Credit (OPSTC) accepts applications on a rolling basis, so there is no fixed deadline.
How do you apply for Ontario Production Services Tax Credit (OPSTC)?
Applications for Ontario Production Services Tax Credit (OPSTC) 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.
Territorial spend requirement
Applies to Ontario labour expenditures as percentage of total qualifying production expenditures
Overview
The Ontario Production Services Tax Credit (OPSTC) is a refundable tax credit of 21.5% based on qualifying production expenditures incurred in Ontario for eligible film or television productions.
Eligible formats
Eligibility
Must be Canadian or foreign-owned corporation with permanent establishment in Ontario. Production must exceed minimum cost thresholds and not be in excluded genres. Ontario labour must be at least 25% of qualifying expenditures. Screen credit requirement for productions beginning after August 24, 2023.