Ontario refundable media tax credits
The CRA, through the Film Services Units, reviews and audits the Ontario refundable media tax credit claims mentioned below.
Before claiming the credit, you must apply online to Ontario Creates for a certificate of eligibility.
All corporations with annual gross revenue of more than $1 million have to file their T2 return electronically, 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
Budget 2021 proposed to eliminate this $1 million threshold for tax years starting after 2021. This measure was included in the legislative proposals released for public comment by the Department of Finance on February 4, 2022. Most corporations would have to file their return electronically.
If you file your T2 return electronically, see T2 Attach-a-Doc.
If you file a paper return, send the return and required attachments to your tax centre.
For more details about what happens after we receive your claim, see After you file your claim for Ontario refundable media tax credits.
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