Last verified: June 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.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
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