Administered by Government of Ontario · Last verified: July 2026
A refundable Ontario tax credit equal to 21.5% of qualifying production expenditures (labour, service contracts, and tangible property) incurred in Ontario for an eligible film or television production. There are no per-project or annual caps. The company must be Canadian or foreign owned with a permanent establishment in Ontario and must own the copyright or contract directly with the copyright owner. A production that receives the OFTTC cannot also claim the OPSTC, and Ontario labour must be at least 25% of claimed expenditures.
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 Production Services Tax Credit (OPSTC) 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 21.5% of qualifying Ontario production expenditures (no cap). 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 OPSTC eligibility and cost thresholds 2. Apply to Ontario Creates for a Certificate of Eligibility 3. File the certificate with your T2 corporate tax return 4. Include the required Ontario screen credit acknowledgement in the production