Can you stack Canadian Film or Video Production Tax Credit (CPTC) and Ontario Film and Television Tax Credit?
Yes. Canadian Film or Video Production Tax Credit (CPTC) and Ontario Film and Television Tax Credit can be combined. They fund different things, so the trick is simple: apply to each separately and never claim the same dollar twice.
Canadian Film or Video Production Tax Credit (CPTC)
Federal refundable credit for Canadian-controlled production companies on labour expenditures for qualifying film and television productions. 25% of qualified labour costs.
Ontario Film and Television Tax Credit
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.
How to stack them
- 01Confirm you meet each program's eligibility on its own. Canadian Film or Video Production Tax Credit (CPTC) and Ontario Film and Television Tax Credit are assessed separately.
- 02Apply to each program through its own application. There is no combined form.
- 03Allocate distinct costs to each program. You cannot claim the same dollar of expense under both, but you can fund different parts of the same project.
- 04Track both deadlines and keep the paperwork separated, so each claim stands on its own.
Stacking rules vary by program and change over time. Confirm the current rules with each program, or take the quiz and we will flag the combinations you qualify for.