Ontario Production Services Tax Credit
“Ontario. Ontario Creates”
The funder does not disclose this information
Maximum Eligible Amount
Tax Credit
Fund Type
The Ontario Production Services Tax Credit (OPSTC) is a refundable tax credit based upon Ontario qualifying production expenditures (labor, service contracts and tangible property expenditures) incurred by a qualifying corporation with respect to an eligible film or television production.
- The OPSTC is calculated as 21.5% of all qualifying production expenditures incurred in Ontario. A qualifying corporation's Ontario labor expenditures, including Ontario labor paid under an eligible service contract, must be at least 25% of the qualifying production expenditures claimed. The OPSTC can be combined with the federal Film or Video Production Services Tax Credit of 16% of qualified Canadian labor expenditures. There are no per-project or annual corporate tax credit limits.
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