Ontario Film & Television Production Tax Credit Brief ### 📋 Eligible Entities - Production companies (Canadian-controlled or foreign-controlled) producing eligible film and television content - Independent producers engaged in film and television production - Studios and production facilities operating in Ontario - Productions must be Canadian-controlled or meet co-production treaty requirements - Sole proprietors and partnerships actively engaged in eligible production activities - Entities with valid Ontario tax registration and Canadian business presence Note: The applicant must be the entity bearing the labour costs being claimed. --- ### 💰 Funding Details - Refundable tax credit: 35% to 40% of eligible Ontario labour costs - Credit basis: Direct payroll expenses for Ontario residents employed on the production - Repayability: Non-repayable refundable tax credit (funds returned via tax filing) - No matching requirement: Full credit issued based on eligible labour spend - Timing: Credit claimed through Ontario tax returns following production completion - No maximum project cap (varies by production scope and labour eligibility) --- ### 🛠️ Approved Expenses - Direct labour costs for Ontario resident employees (salaries, wages, benefits) - Crew payroll (directors, cinematographers, editors, sound technicians, grips, electricians, etc.) - Cast payments (subject to residency and employment requirements) - Below-the-line labour expenses - Ontario resident contractor fees for services rendered in Ontario - CPP, EI, and payroll deductions directly tied to eligible labour - Administrative/production support staff employed in Ontario on the production Ineligible: Equipment rental, location fees, catering, post-production (if completed outside Ontario), and non-resident labour costs. --- ### ⚠️ Conditions & Milestones - Production must be Canadian content (meets CAVCO or co-production treaty requirements) - Significant portion of production must occur in Ontario - At least 35–50% of principal photography must take place in Ontario (varies by content type) - **Employees must