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 costs
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.
Eligibility check

Can you claim this credit?

Get your instant eligibility verdict plus a head start on the application. Free, no account needed.

We use this program’s real eligibility rules. 4 short questions follow.

Want your full match picture across 850+ programs? Take the 2-minute quiz →

Eligibility & Details

What this program funds and who can apply

Free

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
--/5
Competition
--/5
Approval Rate
--%
Premium See your real odds on this program — and exactly what it takes to win it.

How to claim

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

Premium
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.

Premium 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
Premium See the most common reasons applications get rejected — before you submit yours.

Success Profile

Premium See what successful applicants for this program actually look like.

Evaluation Criteria

Premium See exactly what the program administrators check — so you know where to focus.
Premium All 6 pitfalls, the checklist and the reviewer notes are in the Playbook below. See what it includes ↓
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.

Premium covers every program, plus the workspace that walks you through each application.
Get Premium — $39/mo Just this one program? Unlock the Playbook alone — $19

Application Playbook

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

Premium 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

Premium Get the step-by-step application guide — documents, timeline, and what to prepare.

Funding Stack Strategy

Compatible programs, clawback risk, and combined funding potential

Premium 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

Premium See which programs combine with this one — and how much more you could get.

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

Related Programs

Other programs you might be eligible for

Free
Grant

Ontario Creates — Futures Forward Program

Up to $20,000 or 75% of eligible project costs, whichever... · Provincial
 Grant

Ontario Creates — IP Fund: Interactive Content Stream

Up to 50% of eligible Ontario expenses. Pre-Production:... · Provincial
 Tax Credit

Ontario Interactive Digital Media Tax Credit (OIDMTC)

40% of eligible Ontario labour expenditures (35%... · Provincial

Frequently Asked Questions

Quick answers to the questions founders most often ask about OFTTC

Free
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.

Browse More Funding

Ontario Grants Explore All Programs Take the Quiz