Ontario refundable media tax credits

The CRA, through the Film Services Units, reviews and audits the Ontario refundable media tax credit claims mentioned below.

Note

Before claiming the credit, send a completed Ontario Media Development Corporation (OMDC) application form to the OMDC. You must apply online to the OMDC for a certificate of eligibility.

All corporations with annual gross revenue of more than $1 million have to Internet file their T2 return, except for :

  • insurance corporations
  • non-resident corporations
  • corporations reporting in functional currency
  • corporations that are exempt from tax payable under section 149 of the Income Tax Act

If you file your T2 return electronically, send a paper copy of the certificate of eligibility issued by the OMDC to the appropriate Film Services Unit (FSU). The location of the production corporation’s books and records usually determines which FSU will handle the review of your claim. For more details about what happens after we receive your claim, see After you file your claim.

Note

If the books and records are maintained outside of Canada your claim will be reviewed by the FSU located at the Fraser Valley and Northern tax services office.

If you file a paper return, send the return and required attachments to your tax centre.

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