Ontario film and television tax credit

The government confirmed its intent to review the Ontario film and television tax credit regional bonus. See what's new for Ontario corporations.

The Ontario film and television tax credit is a refundable tax credit based on the qualifying labour expenditures incurred by a qualifying production company for eligible Ontario productions.

The corporation must be Canadian controlled.

Credit amount

The amount of credit depends on whether the eligible production is a first-time production, a small first-time production, or other than a first-time production.

First-time production

If the eligible Ontario production is a first-time production, you can claim a credit equal to:

Small first-time production

If the eligible Ontario production is a small first-time production, you can claim a credit equal to the lesser of:

The total labour expenditure for a small first-time production cannot be more than $50,000 at the time the production is completed.

Other than a first-time production

If the eligible Ontario production is other than a first-time production, you can claim a credit equal to:

Qualifying expenditures

The qualifying labour expenditures equal the corporation's Ontario labour expenditures less assistance reasonably related to these expenditures. Some exceptions apply: for example, effective March 14, 2017, assistance that is a payment from the 2015 Ontario Production Services and Computer Animation and Special Effects Transition Fund ("Transitional Grant") to a qualifying corporation is not considered government assistance. See Schedule 556 for more exceptions.

The qualifying labour expenditures are determined without reference to any equity investment held by a person prescribed under section 1106(10) of the federal regulations.

The Ontario labour expenditures are the sum of the salaries, wages, and remuneration paid, and reimbursements made to the parent company of eligible salaries and wages and remuneration, incurred in a tax year that are directly attributable to the eligible Ontario production, performed in Ontario and paid to certain persons or entities, within 60 days of the end of the tax year.

Eligible corporations


You cannot claim the Ontario film and television tax credit if you claim the Ontario production services tax credit for that same production for any tax year.

You can get a certificate of eligibility from Ontario Creates. To be eligible for the credit, a corporation must meet certain criteria, including all of the following:

Productions supported by Ontario tax credits must now provide on-screen acknowledgement of this support in their end credits. The eligibility for the credit was extended to professional film and television productions that are distributed only online if eligibility requirements are met.

Claiming the credit

Before claiming the credit, you must apply online to Ontario Creates for a certificate of eligibility. If the production is eligible, Ontario Creates will issue a certificate indicating the estimated amount of the tax credit.

To claim the credit, file the following with your T2 Corporation Income Tax Return for the year for each eligible production:

If you file your return electronically, see T2 Attach-a-Doc.

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

On line 458 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the total amount of the credit you are claiming.

The CRA will not begin to process the media tax credit claim until it receives all of the required documentation. A claim is considered to be complete when all of the above documentation is filed with the CRA.

For more information, see Schedule 556, section 91 of the Taxation Act, 2007 (Ontario), and After you file your claim for Ontario refundable media tax credits.

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