Tax Credit
Provincial
Active
Ontario Production Services Tax Credit (OPSTC)
Ontario Creates / Canada Revenue Agency
Maximum Credit
21.5% refundable credit on all qualifying Ontario production...
Ongoing (applied per production; application submitted to Ontario Creates per...
Difficulty
Moderate
Payment
Tax Credit Offset
Trend
Stable
First-Timers
—
Credit rate
22%
Ontario Production Services Tax Credit (OPSTC) provides up to 21.5% refundable credit on all qualifying Ontario production expenditures (labour + service contracts + tangible property); no legislative cap; minimum production budget $1,000,000. Refundable provincial tax credit of 21.5% on qualifying Ontario production expenditures for 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 21.5% on qualifying Ontario production expenditures for film and television productions. Unlike the OFTTC, the OPSTC is open to both Canadian and foreign-owned production companies with Ontario permanent establishments, making it the key incentive for international studios and production services companies filming in Ontario. The credit applies to a broad base of Ontario expenditures including labour, service contracts, and tangible property.
Eligibility Requirements
- Canadian or foreign-owned corporation (unlike OFTTC, no Canadian-control requirement) carrying on a film or video production or production services business
- Must have a permanent establishment in Ontario
- Must file an Ontario corporate tax return
- Must own the copyright in the eligible production OR contract directly with the copyright owner to provide production services
- Production budget must exceed $1,000,000 CAD (or $100,000–$200,000 per episode for series depending on runtime)
- Ontario labour expenditures must represent at least 25% of total qualifying production expenditures claimed
- Production must be made for commercial exploitation via theatrical release, traditional TV broadcast, or alternative means (streaming, VOD, physical media)
- Eligible productions commencing after November 1, 2022 must include a screen credit acknowledging Ontario and Ontario Creates (for productions starting principal photography after August 24, 2023)
Provinces
Industries
Business Stage
Quick Assessment
Difficulty
Moderate
Competition
Low
First-Timer
Not rated
Funding Details
- Amount
- 21.5% refundable credit on all qualifying Ontario production expenditures (labour + service contracts + tangible property); no legislative cap; minimum production budget $1,000,000
- Type
- Tax Credit
- Level
- Provincial
- Credit rate
- Up to 22% of eligible costs
- Deadline
- Ongoing (applied per production; application submitted to Ontario Creates per production)
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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How to claim
Insider tips, common pitfalls, and what successful applicants look like
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Insider TipUnlike the OFTTC (Canadian content only), the OPSTC has no Canadian content requirement — it is explicitly designed to attract foreign and US studio productions.
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Rejection Pitfalls 7
- Production has already received OFTTC certification (OPSTC and OFTTC are mutually exclusive)
+6 more pitfalls
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Success Profile
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Evaluation Criteria
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All 7 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 OPSTC
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 7 rejection pitfalls reviewers flag — so you catch them first
- 10-document checklist with what each reviewer is actually checking
- Your Application Game Plan — the print-ready PDF the preview below describes
- 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
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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
Confirm Eligibility and Prepare Documentation Confirm the production meets the $1M minimum budget, Ontario labour ≥25% threshold, copyright ownership or production services arrangement, and is not in an excluded genre. Confirm your corporation has an Ontario permanent establishment. Applications can be submitted at any stage of production.
Required Documents 10
✓ OPSTC Application form (submitted via Ontario Creates Online Application Portal)
✓ Ontario Creates Applicant Declaration
Eligible Expenses 5
Ineligible Expenses 6
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
Federal Film or Video Production Services Tax Credit (federal PSTC, ID 349)
Ontario Film and Television Tax Credit (OFTTC)
Ontario Computer Animation and Special Effects Tax Credit (OCASE)
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 OPSTC Compares
Side-by-side with similar programs
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| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Ontario Production Services Tax Credi... | 21.5% refundable credit on all... | Moderate | Tax Credit Offset | Ongoing (applied per... |
| Film or Video Production Services Tax... | 16% | Easy | Tax Credit Offset | Ongoing |
| Ontario Computer Animation and Specia... | 18% of eligible Ontario | Moderate | Tax Credit Offset | Ongoing — claim via... |
| Interactive Digital Media Tax Credit | 25% of eligible BC | Moderate | Tax Credit Offset | Ongoing |
| Creative Export Canada | Up to $2,500,000 | Hard | Varies | Annual Calls |
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 OPSTC
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Can foreign studios use the OPSTC?
Yes — OPSTC is explicitly available to both Canadian and foreign-owned production companies. Unlike OFTTC (which requires Canadian control), OPSTC has no ownership restriction. This is Ontario's primary incentive for attracting US and international studio productions.
What is the 25% Ontario labour rule?
Ontario labour expenditures must represent at least 25% of total qualifying Ontario production expenditures. If Ontario labour falls below 25%, the total eligible expenditure base is capped at 4× your Ontario labour costs — potentially significantly reducing your credit. Maximize Ontario crew and service provider spend.
Can I claim both OPSTC and OFTTC?
No — they are mutually exclusive. If your production received OFTTC certification, it cannot claim OPSTC, and vice versa. Canadian-content productions typically use OFTTC (35%+ on labour only); foreign productions or high-budget service productions use OPSTC (21.5% on all Ontario costs).
Is the OPSTC better or worse than OFTTC?
Different — not better or worse. OFTTC offers a higher rate (35%) but only on Ontario labour and requires Canadian content (6 points) and Canadian corporate control. OPSTC offers 21.5% on all Ontario costs (not just labour) with no content or ownership requirements. For large productions with significant equipment and studio rental costs, OPSTC's broader base can produce a larger total credit.
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Full Playbook: OPSTC
4 steps · 10 docs · reviewer insights