Ontario Production Services Tax Credit (OPSTC)

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.