Updated June 2026 · Verified against Ontario Creates / Canada Revenue Agency guidelines
✓ First-Timer Friendly Tax Credit Offset Est. 1998
Tax Credit Provincial Active

Ontario Film and Television Tax Credit (OFTTC)

Ontario Creates / Canada Revenue Agency
Maximum Credit
35% of eligible Ontario labour expenditures; 40% for first-time…
Ongoing (applied per production; application must be submitted within 24 mont...
Visit Official Program →
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
Ontario
Industries
Film Media Creative Industries
Business Stage
Startup Growth Expansion

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
3/5

Moderate — standard application process

Competition
1/5

Low competition — good odds of approval

Difficulty
3/5

Moderate — standard requirements

Approval Rate
Processing Time
Budget Trend
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How to claim

Insider tips, common pitfalls, and what successful applicants look like

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Insider Tip

Apply 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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Rejection Pitfalls 6

  • Corporation is not Canadian-controlled (foreign-owned productions should use OPSTC instead)
+5 more pitfalls
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Success Profile

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Evaluation Criteria

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How OFTTC judges your application

What the reviewer scores, what gets applications rejected, and what to write.

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Written answers1no length limits stated
Can reject you1 rule
To attach4 documents

Distilled from 1 source document on ontariocreates.ca, condensed into one brief. Sources as of 2026-09-07.

1 source

What OFTTC favours

File T2 return with T2SCH556 and Certificate of Eligibility◦

“To claim the OFTTC, a qualifying corporation must file its T2 return with Schedule T2SCH556 and the Certificate of Eligibility or the Letter of Confirmation with the CRA.”

2 more, in their words

The form1 prompts shown

Applications and declarations2 sections
  1. 1OFTTC and CAVCO applicationslist
  2. 2Applicant Declarationcheckbox
Corporate and residency3 sections
  1. 3Incorporation documentslist
  2. 4Corporate Schedulespreadsheet
  3. 5Producer Residency Declarationslist
Chain of title1 section
  1. 6Chain of Titlelist
Content and Canadian points2 sections
  1. 7Synopsiswritten answer

    Synopsis – which provides a brief description of the storyline.

  2. 8Episodic Canadian content pointstable
Schedule, cast and crew2 sections
  1. 9Production Scheduletable
  2. 10Cast and Crew Liststable
Budget and final costs2 sections
  1. 11Locked production budgetspreadsheet
  2. 12Final Cost Reportspreadsheet
Tax filing1 section
  1. 13Schedule 556 and Ontario Creates certificate/letterspreadsheet

OFTTC states no length limits for these answers.

12 more prompts, in the funder’s words

Judged against4 questions

  1. 1

    Is this a qualifying Ontario production corporation?

    Show them File the certificate and articles of incorporation for the applicant and every corporate owner, with signed declarations from each controlling producer.◦

  2. 2

    Is the content Canadian and properly owned?

    What to show them in Premium

  3. 3

    Do the schedule, people and budget line up?

    What to show them in Premium

  4. 4

    Is the tax claim filed with the certificate?

    What to show them in Premium

Where applicants failin OFTTC’s words

“An acknowledgement of Ontario tax credit support is required in the production's end credits.”

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See the rule that can reject you. Then we draft your application for you.

12 more prompts

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Do you pass?1 check

This one can rule you out. Tick the ones you meet.

Your business

  • Incorporation documents for applicant

    Certificate and Articles of Incorporation for the applicant production company and any corporate owners.

Documents to attach4

Ticks are kept on this device.

The money

Payment timingCRA refund after assessment

CRA refund after assessment.

From application to money

  1. CAVCO and OFTTC applicationsFile OFTTC with CAVCO application
  2. Certificate or confirmationCertificate of Eligibility or Letter of Confirmation
  3. File T2 Schedule 556File T2 return with Schedule T2SCH556
In the funder’s words · 3
CAVCO and OFTTC applications
File the completed OFTTC application together with the CAVCO application as submitted.
Certificate or confirmation
Ontario Creates issues a Certificate of Eligibility or, where the production is pre-completion, a Letter of Confirmation with final documents.
File T2 Schedule 556
File the T2 return with Schedule T2SCH556 and the Certificate of Eligibility or Letter of Confirmation with the CRA. (within 24 months after taxation year-end in which principal photography began)

Quoted lines are word for word from the source documents; lines marked ◦ are our reading of them.

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.

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Application Playbook

Step-by-step process, required documents, and expenses

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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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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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How OFTTC Compares

Side-by-side with similar programs

Free
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

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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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