Ontario film tax incentive

What Ontario actually pays

A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

Uplifts

Rate bumps that stack on the base program, up to its published ceiling. Uplifts are the most commonly missed money in any program, because qualifying for one is usually a location or scheduling decision made long before anyone is thinking about submittal.

• OFTTC Regional Bonus (+10%)

  +10% on ALL eligible Ontario labor, not a prorated slice. All-or-nothing gate: all Ontario PP outside the GTA, or 5+ Ontario location days with 85%+ outside the GTA. OFTTC only; no regional bonus exists under OPSTC.

  +10%

• Ontario Computer Animation & Special Effects Credit (OCASE) (18%)

  18% of eligible Ontario labor on computer animation and special effects activities only. No cap. Stacks on the same expenditures as OFTTC or OPSTC, so in-house Ontario VFX labor can reach 39.5% before federal.

  Minimum spend: $25,000 minimum Ontario labor per production (replaced the certificate tether on 26 March 2024)

  +18%

Other state programs

Separate incentives Ontario runs alongside the headline program. Each has its own base, rules and application — the rates here are the programs' own, not additions to the rate above.

• Ontario Production Services Tax Credit (OPSTC)

  Minimum spend: CAD 1M total (feature); series: >CAD 100K/episode under 30 min, >CAD 200K/episode 30 min+

  21.5%

City, county & regional programs

Local incentives that can stack on top of the state program — but each defines its own qualified spend, caps and residency rules, so their rates can't simply be added to the state percentage. Worth a call before you count on one.

• Ottawa Film Permit Fee Waiver

  Permit issued free with five days' notice under Film By-law 2020-164. A $200 to $400 rush fee applies with less notice.

  Minimum spend: N/A

  100%

• Oakville Impact-Class Permit Rate Card

  $0/day for low-impact shoots under the 2026 rate card; $111/day medium impact and $258/day high impact.

  Minimum spend: N/A

  100%

Common questions

What is the Ontario film tax incentive rate?

Ontario offers 35% to 45% on qualified in-state spend through the Ontario Film & Television Tax Credit (OFTTC). It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

What uplifts are available in Ontario?

Ontario offers 2 uplifts on its headline program: OFTTC Regional Bonus (+10%), Ontario Computer Animation & Special Effects Credit (OCASE) (18%). Uplifts are usually decided by scheduling and location choices made months before submittal.

Are there city or county film incentives in Ontario?

Yes — Ottawa Film Permit Fee Waiver, Oakville Impact-Class Permit Rate Card. Local programs generally stack on top of the state incentive but define their own qualified spend, caps and rules, so their rates can't simply be added to the state percentage.

Is the Ontario film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.