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Find production companies, locations services, film equipment and camera rental companies, post production companies, film crew, and many more production services for your commercial, TV or film production in Ontario, Canada, including Toronto, Ottawa, Mississauga, Hamilton and Markham.

Canada

Tax Incentives - Useful tax information for filming in Ontario, Canada

Type of Incentive
25%–40% Refundable Tax Credit
Compensation and Project Caps/ Funding Per Year

No caps.

What Qualifies

All qualifying production expenditures incurred in ON, including eligible wages, eligible service contracts, and eligible tangible property expenditures such as equipment, studio rentals, and computer software. Eligible production expenditures are expenditures paid to companies and partnerships which have a permanent establishment in Ontario and to Ontario-based individuals.

Eligible Entities

The production company must be a corporation taxable in Canada, with a permanent establishment in ON, primarily carrying on the business of film, TV, or video production. Broadcasters are eligible.

Is Mappable
No
Has Incentive Program
No
Is International
1
Benefit

OCASE - from 20% to 18% for qualifying labor expenses, effective April 23, 2015

  • Eligible productions may qualify for 20% for expenses incurred after April 24, 2015 and on or before August 1, 2016 if certain criteria is met

OPSTC - from 25% to 21.5% for qualifying production expenditures, effective April 23, 2015

  • Eligible productions may qualify for 25% for expenses incurred after April 24, 2015 and on or before August 1, 2016 if certain criteria is met

In addition, the ON incentive is stackable with Canada Federal Tax Incentive, which is 16% of qualifying Canadian labor expenditures, net of assistance (which includes any provincial credits attributed to qualifying labor spend).

Eligible Productions

The production company must be a corporation taxable in Canada, with a permanent establishment in ON, primarily carrying on the business of film, TV, or video production. Broadcasters are eligible.

Project Criteria

Production budget:

  • > $1M CAD worldwide for feature film or video.

  • > $100K CAD per episode for series or pilot < 30 minutes.

  • > $200K CAD per episode for series or pilot >= 30 minutes.

Commissioner

Ontario Media Development Corporation (OMDC) | www.omdc.on.ca Jennifer Blitz, Director, Tax Credits And Financing
Phone: 416.314.6858 | jblitz@omdc.on.ca


Features

Soundstages
No
Post Facilities
No
Water Tank
No
Beach
No
Bridges
No
Big City
No
Desert
No
Mountains
No
Historical Architecture
No
Southern
No
Tropical
No

Expenditure

In-State Vendors
NA
Out-of-State Vendors
NA
Fringes Paid
NA
Taxes Paid
NA

Qualified Compensation Expenditures

Animation
Yes
Award Shows
No
Broadway
No
Commercials
No
Documentaries
Yes
Feature Films
Yes
Game Shows
No
Industrials
No
Infomercials
No
Interactive Media and Video Games
Yes
Music Videos
No
News
No
Post-Production
Yes
Reality Shows
No
Scripted Shows
Yes
Soundtrack
Yes
Sporting Events
No
Talk Shows
No
Trailers
No
Visual Effects
Yes
Webisodes
No

These materials have been prepared by Entertainment Partners for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact EP Financial Solutions or your legal or tax advisors to confirm any laws or the effect of incentives on your project.

Copyright © 2019 Entertainment Partners. All Rights Reserved.