Tax Credit
Provincial
Active
Ontario Film and Television Tax Credit (OFTTC)
Ontario Creates / Canada Revenue Agency
Maximum Credit
35% of eligible costs
Ongoing (applied per production; application must be submitted within 24 mont...
Difficulty
Moderate
Payment
Tax Credit Offset
Trend
Stable
First-Timers
Friendly ✓
Credit rate
45%
Ontario Film and Television Tax Credit (OFTTC) provides up to 35% of eligible Ontario labour expenditures; 40% for first-time producers on first $240,000; +10% regional bonus for productions substantially outside the GTA. Refundable provincial tax credit of 35% on eligible Ontario labour expenditures for qualifying Canadian-controlled film and television productions. Applications are accepted on an ongoing basis.
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Eligibility & Details
What this program funds and who can apply
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Program Description
Refundable provincial tax credit of 35% on eligible Ontario labour expenditures for qualifying Canadian-controlled film and television productions. A 10% regional bonus applies for productions shot predominantly outside the Greater Toronto Area, and first-time producers receive an enhanced 40% rate on the first $240,000 of qualifying labour.
Eligibility Requirements
- Corporation must be Canadian-controlled with a permanent establishment in Ontario
- Producer must have been resident in Ontario at the end of both calendar years immediately before principal photography commenced
- Production must achieve at least 6 Canadian content points (or qualify as an official treaty co-production)
- At least 75% of total final production costs must be Ontario expenditures
- Production must have a written distribution agreement for exhibition in Ontario within 2 years of completion
- Screen credit acknowledging Ontario tax support required for productions commencing principal photography after August 24, 2023
- Productions distributed via alternative means (online, VOD) must have a minimum budget of $250,000 (third-party distribution) or $350,000 (related-party) and meet $2,000 per minute of runtime
Provinces
Industries
Business Stage
Quick Assessment
Difficulty
Moderate
Competition
Low
First-Timer
Friendly
Funding Details
- Amount
- 35% of eligible Ontario labour expenditures; 40% for first-time producers on first $240,000; +10% regional bonus for productions substantially outside the GTA
- Type
- Tax Credit
- Level
- Provincial
- Credit rate
- Up to 45% of eligible costs
- Deadline
- Ongoing (applied per production; application must be submitted within 24 months of the tax year in which principal photography began)
Program Scorecard
Competition, effort, and approval at a glance
Competition
Low
Deadline
Ongoing
Approval
Entitlement
Accessibility
--/5
Competition
--/5
Approval Rate
--%
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What's in this Playbook
Everything you need to claim OFTTC
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 6 rejection pitfalls reviewers flag — so you catch them first
- 10-document checklist with what each reviewer is actually checking
- 4-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 3-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
$19 covers this one program. $39/mo covers every program, plus the workspace that walks you through each application.
How to claim
Insider tips, common pitfalls, and what successful applicants look like
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Insider TipApply to Ontario Creates as early as the first day of principal photography — you don't need to wait for production to wrap.
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See what trips up most applicants for this program — and how to avoid it.
Rejection Pitfalls 6
- Corporation is not Canadian-controlled (foreign-owned productions should use OPSTC instead)
+5 more pitfalls
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See the most common reasons applications get rejected — before you submit yours.
Success Profile
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Evaluation Criteria
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Don’t lose this one to a preventable rejection
6 reasons applications get rejected, what successful claimants look like, and exactly what the program administrators check
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Application Playbook
Step-by-step process, required documents, and expenses
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4 steps
10 docs
Application Steps
1
Register and Submit to Ontario Creates Submit the OFTTC Application via the Ontario Creates Online Application Portal, along with the CAVCO application (for federal CPTC), the Applicant Declaration, chain of title documents, production budget, and distribution agreement. Application can be submitted as early as the first day of principal photography.
Required Documents 10
✓ OFTTC Application form (submitted via Ontario Creates Online Application Portal)
✓ Canadian Film or Video Production Tax Credit application (CAVCO submission)
Eligible Expenses 5
Ineligible Expenses 7
Claim timing
Deadline Notes
Ineligible Organizations
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Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
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3 partners
Compatible Programs
Canadian Film or Video Production Tax Credit (CPTC/PSTC)
Ontario Computer Animation and Special Effects Tax Credit (OCASE)
Canada Media Fund
Combined Funding Potential
See your total funding potential
Clawback Risk
Low Risk
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See which programs combine with this one — and how much more you could get.
How OFTTC Compares
Side-by-side with similar programs
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| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Ontario Film and Television Tax Credi... | 35% of eligible Ontario | Moderate | Tax Credit Offset | Ongoing (applied per... |
| Canadian Film or Video Production Tax... | 25% | Moderate | Tax Credit Offset | Ongoing |
| Ontario Computer Animation and Specia... | 18% of eligible Ontario | Moderate | Tax Credit Offset | Ongoing — claim via... |
| Canada Media Fund | up to $250K | Hard | Mixed (Advance + Reimb.) | Ongoing (multiple... |
| Interactive Digital Media Tax Credit | 25% of eligible BC | Moderate | Tax Credit Offset | Ongoing |
Related Programs
Other programs you might be eligible for
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Frequently Asked Questions
Quick answers to the questions founders most often ask about OFTTC
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Can a foreign studio use the OFTTC?
No — OFTTC requires Canadian-controlled corporations. Foreign-owned studios should use the OPSTC (21.5% on all Ontario production expenditures), which has no Canadian content requirement.
What is the regional bonus and how do I qualify?
An extra 10% (total 45%) applies if at least 85% of Ontario location days are outside the Greater Toronto Area, or the production is shot entirely outside the GTA. Track location days carefully throughout production.
When should I apply to Ontario Creates?
As early as the first day of principal photography — you do not need to wait for completion. Early application avoids delays in receiving your Certificate of Eligibility, which must be filed with your T2.
Can OFTTC stack with the federal CPTC?
Yes — both are typically claimed on the same production. The federal CPTC (25% on Canadian labour) is applied alongside OFTTC (35% on Ontario labour). Government assistance must be netted out of the eligible base for each credit.
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Full Playbook: OFTTC
4 steps · 10 docs · reviewer insights