🎥 Ontario Film Funding Overview
Ontario is Canada's largest film and television production centre, generating over $2.88 billion in production spending annually. The province offers one of the most competitive incentive packages in North America through a combination of provincial tax credits administered by Ontario Creates and federal funding programs from the Canada Media Fund, Telefilm Canada, and the Canada Council for the Arts. Toronto alone hosts more than 300 production companies and is consistently ranked among the top 5 filming locations on the continent.
The cornerstone of Ontario's incentive system is a suite of four refundable tax credits: the OIDMTC (40%) for interactive digital media, the OFTTC (35%) for domestic productions, the OPSTC (21.5%) for service productions, and the OCASE (18%) for animation and visual effects. These provincial credits can be stacked with federal programs — a domestic production in Ontario can combine OFTTC with the federal CPTC and Canada Media Fund to cover 60-80% of eligible costs. This stacking ability is what makes Ontario one of the most financially attractive jurisdictions for film, television, and digital media production in the world.
Key Facts About Ontario Film Funding
- Ontario's four film tax credits (OIDMTC, OFTTC, OPSTC, OCASE) are all refundable, meaning you receive a cash refund even if you owe no taxes
- The OIDMTC at 40% is one of the highest interactive digital media incentives in North America, covering labour plus marketing/distribution
- Ontario tax credits can be stacked with federal tax credits (CPTC or PSTC) and direct funding from CMF, Telefilm, and other agencies
- The Canada Media Fund distributes $350M+ annually across Convergent, Experimental, and Indigenous programming streams
- Telefilm Canada provides up to $2.5M per project for feature film production, development, and marketing
- Ontario Creates also offers project-based Industry Development Program funding beyond tax credits
- Private industry funds like Bell Fund, Shaw Rocket Fund, and IPF provide additional non-government financing
- Toronto, Ottawa, and Hamilton are major Ontario production hubs with established crew bases and studio facilities
Ontario Film Tax Credits Comparison
Side-by-side comparison of Ontario's four refundable film and digital media tax credits
| Program | Rate | Eligible Costs | Who Qualifies | Administered By |
|---|---|---|---|---|
| OIDMTC | 40% | Labour for interactive digital media | Canadian corps in Ontario | Ontario Creates |
| OFTTC | 35% | Ontario labour (domestic productions) | Canadian-controlled corps | Ontario Creates |
| OPSTC | 21.5% | Ontario production expenditures | All qualifying productions | Ontario Creates |
| OCASE | 18% | Ontario labour for animation/VFX | Canadian corps in Ontario | Ontario Creates |
🇧🇦 Ontario-Specific Programs
Provincial tax credits and grants administered by Ontario Creates and municipal agencies
Ontario's most generous media incentive. The OIDMTC provides a refundable tax credit of up to 40% of eligible Ontario labour expenditures and eligible marketing and distribution expenses for interactive digital media products. Covers video games, educational software, interactive web content, and other qualifying interactive digital media. Products must be primarily interactive and not primarily a film, television program, or music recording.
The OFTTC provides a 35% refundable tax credit on eligible Ontario labour expenditures for Canadian-controlled domestic film and television productions. This is the primary incentive for Canadian producers creating content for domestic audiences. The production must qualify as Canadian content and the producing corporation must be Canadian-controlled. An additional 10% regional bonus is available for productions that spend at least 85% of their principal photography days outside the GTA.
The OCASE provides an 18% refundable tax credit on eligible Ontario labour expenditures for digital animation and visual effects work performed in Ontario. Available for both domestic and foreign productions, the credit applies to computer-generated animation, visual effects compositing, digital rendering, and related post-production activities. This credit can be claimed in addition to the OFTTC or OPSTC, providing an extra layer of savings on VFX-heavy productions.
The OPSTC provides a 21.5% refundable tax credit on eligible Ontario production expenditures for foreign-owned or service productions filming in Ontario. Unlike the OFTTC, it applies to total production expenditures (not just labour), making it attractive for large-budget foreign productions. This credit is commonly used by Hollywood studios and international producers choosing Ontario as a filming location. Eligible expenditures include labour, goods, and services consumed in Ontario.
Project-based funding for Ontario-based film, television, interactive digital media, and book publishing companies. The Industry Development Program offers multiple funding streams including Film Fund, Television, Interactive Digital Media, and Book Fund. Supports development, production, marketing, and capacity building for Ontario-based creative businesses. Specific amounts and eligibility vary by stream and intake period.
Municipal grants for Toronto-based creative businesses including film, music, and digital entertainment. The Creative Industries program supports projects that strengthen Toronto's creative economy, including production, distribution, and business development activities. Funding is available through various streams including the Film, Television and Digital Media Office initiatives and community-based cultural programs.
🇨🇦 Federal Programs Available to Ontario
National funding programs from the Canada Media Fund, Telefilm Canada, and other federal agencies
Canada's largest media funding body, distributing over $350 million annually to support Canadian television and digital media content. The CMF offers multiple funding streams: the Convergent Stream supports television content with a digital media component, the Experimental Stream funds innovative interactive digital media and software, and dedicated Indigenous and French-language programs ensure diverse representation. Ontario-based productions receive a significant share of CMF funding each year.
Telefilm Canada provides financial support for Canadian feature films across all stages: development, production, marketing, and international promotion. Programs include the Production Program for feature-length films, the Development Program for script and project development, the Talent to Watch Program for emerging filmmakers, and international marketing support through festivals and markets. Telefilm also administers the Canada Feature Film Fund.
The Canada Council provides grants for individual artists and arts organizations through its flagship Explore and Create program. Film and media artists can access funding for creation, production, professional development, and international touring. The program supports documentary filmmakers, experimental media artists, and digital creators at all career stages. Additional programs include the Digital Strategy Fund and support for Indigenous arts organizations.
The Department of Canadian Heritage offers multiple funding programs relevant to film and media, including the Canada Arts Presentation Fund, the Canada Cultural Spaces Fund, and the Canada Cultural Investment Fund. These programs support cultural infrastructure, touring, festivals, and organizational development. Heritage also administers cultural policy frameworks that underpin the broader screen industry ecosystem in Canada.
Creative Export Canada supports Canadian creative industries in exporting their products and services to international markets. Film and media companies can access up to $2.5 million for export-focused projects including international co-productions, distribution agreements, festival participation, and market development activities. The program prioritizes projects that demonstrate strong export potential and will generate measurable international revenue.
While not exclusively a film program, the SR&ED tax credit is highly relevant for companies developing innovative digital media technologies, VFX pipelines, game engines, and interactive platforms. Canadian-controlled private corporations (CCPCs) can earn a 35% refundable investment tax credit on the first $3 million of qualifying R&D expenditures. Combined with Ontario's Innovation Tax Credit, total R&D recovery can exceed 40%. Ideal for studios pushing technological boundaries in animation, VFX, or interactive media.
IRAP provides advisory services and funding to help Canadian SMEs increase their innovation capacity. For the film and media sector, IRAP is especially relevant for companies developing new VFX technologies, game engines, interactive storytelling platforms, AI-driven production tools, and virtual production systems. IRAP funds cover salaries, contractor costs, and project materials for qualifying innovation projects.
🎬 Industry & Private Funds
Private media funds supporting Canadian content creation in film, TV, and digital media
The Bell Fund supports the creation of excellent Canadian cross-platform digital media content. Funding is available for projects that combine television programming with interactive digital media components, including companion apps, web experiences, VR/AR content, and social media integrations. The fund prioritizes innovative storytelling that leverages multiple platforms to engage Canadian audiences. Both English and French-language projects are eligible.
The Shaw Rocket Fund is dedicated to funding outstanding Canadian children's and youth programming. The fund supports television programs, digital media content, and cross-platform projects aimed at audiences under 18. Eligible genres include animation, live action, documentary, and interactive content. The fund plays a critical role in ensuring diverse, high-quality Canadian content is available for young audiences across all platforms.
The IPF supports the creation of original, digital-first Canadian content including web series, podcasts, and innovative digital storytelling. The fund offers multiple programs including the Web Series Program for narrative and documentary web series, and the Digital Series Program for content designed for online distribution. The IPF is an ideal funding source for independent creators producing content outside traditional broadcast structures.
How to Apply for Ontario Film Grants & Tax Credits
Determine Which Tax Credits Your Project Qualifies For
Assess whether your project is a domestic Canadian production (OFTTC at 35%), a foreign service production (OPSTC at 21.5%), an interactive digital media product (OIDMTC at 40%), or involves animation and VFX (OCASE at 18%). Check Canadian content requirements and corporate ownership eligibility for each program. Many productions qualify for multiple credits that can be stacked for maximum benefit.
Register with Ontario Creates and Complete the Application
Create an account on the Ontario Creates portal and submit your application for a certificate of eligibility. Include your production details, budget breakdown with Ontario expenditures clearly identified, shooting schedule, and proof of Canadian content certification where required. Apply as early as possible, ideally before or during production to ensure smooth processing.
Prepare Production Documentation and Financial Records
Compile detailed production expenditure reports, payroll records showing Ontario labour costs, contracts with Ontario-based crew and service providers, chain of title documentation, and have your financials reviewed by an entertainment accountant familiar with Canadian tax credits. Thorough documentation is critical to maximizing your credit amount and avoiding processing delays.
Submit Claim with Your Corporate Tax Return
Once you receive your certificate of eligibility from Ontario Creates, attach it to your corporate income tax return along with the relevant tax credit schedules (T2SCH560 for federal credits, CT8 for Ontario). File electronically for faster processing. The CRA typically processes refunds within 6-12 weeks of filing a complete return.
Stack Federal Programs (CMF, Telefilm) for Maximum Funding
Apply to Canada Media Fund, Telefilm Canada, Canada Council for the Arts, and other federal programs simultaneously with your Ontario credits. A well-structured financing plan combining OFTTC (35%), federal CPTC (25%), CMF funding, and Telefilm support can cover 60-80% of total production costs. Consider adding Bell Fund, Shaw Rocket Fund, or IPF financing for additional support. Work with a production accountant to optimize your stacking strategy.
Find All Ontario Grants You Qualify For
Use our intelligent matching tool to discover film, media, and digital entertainment funding in 60 seconds.
Start Grant Matching →Frequently Asked Questions
The Ontario Interactive Digital Media Tax Credit (OIDMTC) is a refundable tax credit of up to 40% of eligible Ontario labour expenditures and marketing and distribution expenses for interactive digital media products. To qualify, you must be a Canadian corporation with a permanent establishment in Ontario, and the product must be an interactive digital media product such as a video game, educational software, or interactive web content. The credit is administered by Ontario Creates and claimed through the corporate tax return.
Yes, Ontario film tax credits can be stacked with federal programs. The OFTTC (35% of eligible Ontario labour) can be combined with the Canadian Film or Video Production Tax Credit (CPTC) at 25% of qualified labour. You can also apply for Canada Media Fund and Telefilm Canada funding simultaneously. This stacking approach can cover a significant portion of your production costs. However, some programs reduce eligible expenditures by amounts received from other government sources, so check each program's rules carefully.
The OFTTC (Ontario Film and Television Tax Credit) at 35% is for domestic Canadian productions controlled by Canadian-owned companies. The OPSTC (Ontario Production Services Tax Credit) at 21.5% is for foreign-owned or service productions filming in Ontario. The key difference is ownership: if a Canadian company controls the production and retains copyright, use OFTTC. If a foreign studio hires a Canadian company to provide production services, use OPSTC. Both are administered by Ontario Creates, but they cannot be claimed on the same production.
To apply for the Canada Media Fund (CMF), you must be a Canadian-owned production company with a broadcast licence or digital platform commitment. Applications are submitted through the CMF's online portal during specific intake windows. You'll need a development or production agreement with a licensed Canadian broadcaster or approved platform, a detailed budget, production schedule, and proof of Canadian content certification. The CMF offers multiple streams including Convergent, Experimental, and Indigenous programs, each with specific deadlines and requirements.
Yes, web series and digital-first content are eligible for several Ontario and federal programs. The OIDMTC covers interactive digital media at 40%. The Canada Media Fund has an Experimental Stream that funds innovative digital content. The Independent Production Fund (IPF) specifically funds web series. The Bell Fund supports cross-platform digital media content. Ontario Creates' Industry Development Program also has streams for digital content creators. The key requirement is that the content must meet Canadian content (CanCon) criteria for most programs.
For Ontario film tax credits, you need: a certificate of eligibility from Ontario Creates, detailed production expenditure reports showing Ontario-specific costs, payroll records documenting Ontario labour expenditures, proof of Canadian content certification (for OFTTC), corporate tax returns with the relevant tax credit schedules, production contracts and chain of title documentation, and financial statements audited by a qualified accountant. You should apply to Ontario Creates for certification before or during production, and file the tax credit claim with your corporate income tax return.
Yes, independent filmmakers can access many of these programs. Telefilm Canada has dedicated programs for emerging filmmakers including the Talent to Watch program for first-time feature directors. The Canada Council for the Arts provides individual artist grants through Explore and Create. The OFTTC is available to any Canadian-controlled corporation, including small production companies. The Canada Media Fund supports independent producers, and the Ontario Creates Industry Development Program helps build capacity for independent companies. Some municipal programs like Toronto's Creative Industries Fund also support indie projects.
The timeline for Ontario film tax credit refunds typically involves two stages. First, obtaining your certificate of eligibility from Ontario Creates takes approximately 8-12 weeks after submitting a complete application. Second, once you file your corporate tax return with the tax credit claim and attach the certificate, the CRA processes the refund within 6-12 weeks for electronic filings. In total, expect 4-6 months from application to refund. You can expedite the process by submitting complete documentation upfront, engaging a qualified entertainment accountant, and applying for interim financing against your expected tax credits.
Need Help With Your Grant Application?
Film and media grant applications involve complex budgets, CanCon requirements, and tax credit calculations. Professional grant writers who specialize in entertainment industry programs can significantly increase your approval chances and maximize your credit amounts.
Grant writers typically charge $200-800 depending on complexity