Tax Credits for Filming in Ontario

  • The Ontario Film and Television Tax Credit is a refundable tax credit available to eligible Ontario-based Canadian corporations of 35% of qualified Ontario labour expenditures for eligible film and television production.

  • The Ontario Production Services Tax Credit is a refundable tax credit to eligible Ontario-based Canadian and foreign-controlled corporations of 25% of qualified Ontario production expenditures for eligible film and television productions.

  • The Ontario Computer Animation and Special Effects Tax Credit is a refundable tax credit to Ontario-based Canadian and foreign-controlled corporations of 20% of qualifying Ontario labour expenditures for digital animation and digital visual effects created in Ontario for film and television productions.