Administered by Government of Ontario · Last verified: July 2026
Refundable tax credit for Ontario-based film and television production companies. Provincial credit stacks on top of federal credits making Ontario one of the most attractive production locations.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityOntario Film and Television Tax Credit is generally open to incorporated businesses, in Ontario, in Creative & Media. Confirm the full criteria on the official program page before applying.
The estimated value is 35% to 40% of eligible Ontario labour. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Apply to Ontario Creates for the certificate 2. Document all eligible Ontario labour 3. File claim on T2 corporate return with Schedule T2SCH556 4. Receive refund usually within 18 months
Apply within 24 months of fiscal year end.
30% of eligible expenses, up to $30,000 per book
TAX CREDIT35-40% of eligible Ontario labour and qualifying costs
TAX CREDIT18% of eligible Ontario labour (no cap)