Ontario

province

35% labour (CanCon) / 21.5% all-spend (service)

The deepest crew and infrastructure base in English Canada, plus a separate 18% computer animation and special effects credit that stacks on the production credits.

Administered by Ontario Creates

3 provincial programs

Ontario Film and Television Tax Credit (OFTTC)

Tax credit

35% of eligible Ontario labour

Ontario's domestic content credit, harmonised with the federal CPTC. Regional and first-time-producer bonuses raise the effective rate.

Bonuses and uplifts

Regional bonus

+10%

Productions shot entirely outside the Greater Toronto Area, or meeting the location-day tests · on eligible labour

First-time producer

+5%

40% on the first $240,000 of qualifying labour · on eligible labour

Eligibility

Canadian-controlled corporation with an Ontario permanent establishment
Canadian content requirements harmonised with CAVCO
Screen credit requirement applies

Qualifying spend

Salaries and wages to Ontario residents
Eligible Ontario service contract labour

Caps and limits

No per-project cap
First-time bonus limited to the first $240,000 of labour

Excluded

Non-Ontario labour
Non-labour costs
News, sports, talk, game and advertising formats

Minimum spend

No minimum budget

Stacking

Stacks with the federal CPTC and with OCASE for eligible animation and VFX labour.

How to apply

Ontario Creates (certificate of eligibility) with CRA — Application deadlines set in the OFTTC guidelines; administration fee applies

Productions released exclusively online are eligible following the 2023 regulatory amendments.

SourcesOntario Creates — OFTTCVerified 2026-08

Ontario Production Services Tax Credit (OPSTC)

Tax credit

21.5% of Ontario qualifying production expenditures

Ontario's all-spend service credit, harmonised with the federal PSTC. Covers labour, service contracts and tangible property expenditures incurred in Ontario.

Eligibility

Qualifying corporation with an Ontario permanent establishment
No Canadian content test
Screen credit requirement applies

Qualifying spend

Ontario labour
Ontario service contracts
Ontario tangible property expenditures

Caps and limits

No per-project cap

Excluded

Out-of-province spend
Productions claiming the OFTTC

Minimum spend

Ontario labour must be at least 25% of qualifying production expenditures; federal PSTC budget thresholds apply in practice

Stacking

Stacks with the federal PSTC and with OCASE for eligible animation and VFX labour.

How to apply

Ontario Creates with CRA — Certificate of eligibility, then claimed on the corporate return

Track Ontario property and service spend separately from labour to support the 25% labour test.

SourcesOntario Creates — OPSTCVerified 2026-08

Ontario Computer Animation and Special Effects Tax Credit (OCASE)

Tax credit

18% of eligible Ontario animation and VFX labour

A stacking credit for digital animation and visual effects labour performed in Ontario, claimable alongside the OFTTC or OPSTC.

Eligibility

Ontario permanent establishment
Qualifying computer animation or special effects activities
Production must be eligible for the OFTTC or OPSTC

Qualifying spend

Ontario labour directly attributable to eligible animation and VFX activities

Caps and limits

No per-project cap

Excluded

Non-Ontario labour
Non-eligible post-production activities such as basic editing

Minimum spend

No minimum

Stacking

Stacks with OFTTC or OPSTC and with the applicable federal credit.

How to apply

Ontario Creates with CRA — Certificate of eligibility, claimed with the corporate return

Time-tracking by activity is essential to substantiate the claim.

SourcesOntario Creates — OCASEVerified 2026-08

Stack the federal layer

Productions in Ontario normally claim one of these federal credits on top of the provincial credit above.

Estimate ON credits Talk to Better Half Labs

Compare with

British Columbia Alberta Saskatchewan Manitoba Québec New Brunswick Nova Scotia Prince Edward Island Newfoundland & Labrador Yukon Northwest Territories Nunavut