Last verified: June 2026
A refundable Ontario tax credit for Canadian-controlled production companies making eligible Ontario film and television productions. The credit is generally 35% of eligible Ontario labour expenditures, rising to 40% on the first $240,000 of labour for first-time producers. Productions shot largely outside the Greater Toronto Area can earn an extra 10% regional bonus on Ontario labour. The company must be Canadian-controlled with a permanent establishment in Ontario, and the producer must be an Ontario resident.
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