Administered by Government of Ontario · Last verified: July 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.
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 (OFTTC) 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% of eligible Ontario labour (40% first-time producers, plus 10% regional bonus). 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. Confirm the production meets OFTTC eligibility 2. Apply to Ontario Creates for a Certificate of Eligibility (as early as the first day of principal photography) 3. File the certificate with your T2 corporate tax return 4. Contact the CRA Film Services Unit with eligibility questions