'PRODUCTION SERVICES' Tax Credits

  • Stable, reliable & financeable through CFC
  • 100% refundable - no brokering required

'PRODUCTION SERVICES' Tax Credits

  • No annual funding caps
  • No caps per Production
  • No salary caps
  • No sunset clauses or expiry dates

'PRODUCTION SERVICES' Tax Credits

  • No 'minimum spend in Canada' test
  • No Canadian filming/shooting days required
    -Both 'Post-Production-only'&'VFX-only' costs are eligible

'PRODUCTION SERVICES' Tax Credits

  • No Canadian 'cultural' tests
  • Non-Canadian entity can hold copyright

Canadian Content tax credits

  • Stable, reliable and bankable
  • 100% refundable - no brokering required

New Tax Credit Administration Fee Structure

Posted: 2/8/2017 12:45:21 PM by


Ontario’s tax credit application volumes, values and administration costs have increased significantly over recent years, including a 221% increase in the number of products applying for tax credits. However, the associated tax credit application fees have not increased in more than a decade. The current administration fee structure has not kept pace with the increased volume of applications and is not sufficient to cover the actual costs of administering the program.

To address this issue, on April 1, 2017, OMDC will implement a new tax credit fee structure for tax credit programs which will offset administration costs and move towards cost recovery. The new fee structure will apply a consistent rate of 0.15% of eligible expenditures to all tax credits, with a credit-specific minimum and maximum cap. The new fee structure will help ensure the sustainability and stability of Ontario’s tax credit program. The fee structure reflects work required to review tax credit applications, is proportional to the value of the credit received by the applicant and is equitable for each sector.

The new tax credit administration fee structure will be applied to tax credit applications received on or after April 1, 2017 as follows:

Ontario Film and Television Tax Credit (OFTTC)

The OFTTC administration fee will be calculated as 0.15% of eligible expenditures for the application. There is a minimum fee of $500 per application and a maximum fee of $10,000 per application.

Ontario Computer Animation and Special Effects Tax Credit (OCASE)

The OCASE administration fee will be calculated as 0.15% of eligible expenditures for the application. There is a minimum fee of $500 per application and a maximum fee of $10,000 per application.

Ontario Production Services Tax Credit (OPSTC)

The OPSTC administration fee will be calculated as 0.15% of eligible expenditures for the application. There is a minimum fee of $5,000 per application and a maximum fee of $10,000 per application.

Ontario Interactive Digital Media Tax Credit (OIDMTC)

The OIDMTC administration fee will be calculated as 0.15% of eligible expenditures for the application. There is a minimum fee of $1,000 per application and a maximum fee of $10,000 per application.

Ontario Book Publishing Tax Credit (OBPTC)

The OBPTC administration fee will continue to be calculated as 0.15% of eligible expenditures for the application. The minimum fee of $50 per application and a maximum fee of $200 per application will remain the same; however, the corporate maximum per taxation year has been removed.

Ontario Sound Recording Tax Credit (OSRTC)

As the 2015 Provincial Budget announced that the OSRTC was being discontinued, the OSRTC administration fee will not be affected by the new administration fee structure. For companies applying retroactively for expenses incurred prior to May 1, 2016, the OSRTC administration fee will continue to be calculated as 0.12% of eligible expenditures for the application. The minimum fee of $50 per application, maximum fee of $200 per application and corporate maximum of $3,000 per taxation year will remain the same.
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