Ontario film tax incentive

Estimate the credit

Apply the published rate to your qualifying spend.

A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.

Program detail

• The Ontario Production Services Tax Credit (OPSTC) is refundable on qualifying Ontario expenditures and is the stream most foreign productions use.
• The Ontario Film and Television Tax Credit (OFTTC) is 35% of qualifying Ontario labour, refundable to Ontario-based Canadian corporations.
• OPSTC requires a minimum global budget of $1 million, or per-episode costs of $100K (under 30 minutes) to $200K (over 30 minutes).
• A 10% regional bonus applies to Ontario labour when a set share of the shoot happens outside the Greater Toronto Area; wholly animated productions creating at least 85% of key animation outside the GTA also qualify.
• Location expenditures became OPSTC-eligible in 2022, up to 5% of qualifying expenditures.
• For OFTTC, individual Canadian producers must be Ontario residents and the production must meet at least 6 of 10 Canadian content points.

Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget. Last checked 2026-07-23.