Enhanced film and television tax credits
The Ontario Media Development Corporation (OMDC) administers several film and television tax credits which save film partners time and money.
Ontario's stackable tax credits
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The Ontario Production Services Tax Credit (OPSTC) is a 21.5% refundable tax credit on Ontario production expenditures (both labour and non-labour costs and including all post-production) for film and television productions produced by foreign or Canadian-controlled corporations. The federal government also offers an additional tax credit of 16% for eligible labour on service productions. The Ontario Computer Animation and Special Effects Tax Credit (OCASE) is an 18% refundable tax credit on Ontario labour expenditures for digital animation and visual effects created in Ontario for film and television productions. For service productions, these two credits add up to:
- Up to 33% (net incentive) on eligible labour (federal and provincial combined
- 21.5% on your eligible Ontario spend including all post-production
- 18% additional for eligible labour on VFX and green screen work that stacks on top of the other credits.
The Ontario Interactive Digital Media Tax Credit (OIDMTC) is a 40% refundable credit for the interactive and gaming sector (35% for development under fee-for-service) on eligible expenditures to develop IDM products in Ontario. This credit is available to Canadian and foreign-controlled corporations.
The Ontario Film & Television Tax Credit (OFTTC) is a 35% refundable credit on Ontario labour for film and television productions by Ontario-based Canadian controlled companies for productions shot in Ontario as well as treaty co-productions. OFFTC also has a 10% regional bonus. The federal government offers an additional 25% credit on labour expenditures for domestic and treaty co-productions. There are NO caps and NO limits on the number of productions supported.