Incentive Calculator

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Refundable tax creditSource: Ontario Creates & Canada Revenue Agency· Last verified 2026-06-07
Your budget
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Production details
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Estimated incentive
Researched
CA$364,500
30.4% of total budget · 33.1% of qualified spend
Total budget
CA$1,200,000
Qualified spend
CA$1,100,000
Base credit
CA$236,500
Uplift
CA$128,000
Line-by-line — why each number is what it is
Director · CA$150,000CA$32,250
21.5% of Ontario qualifying production expenditures · 21.5% on CA$150,000
Lead cast · CA$250,000CA$53,750
21.5% of Ontario qualifying production expenditures · 21.5% on CA$250,000
Local crew · CA$400,000CA$86,000
21.5% of Ontario qualifying production expenditures · 21.5% on CA$400,000
Camera & grip rental · CA$180,000CA$38,700
21.5% of Ontario qualifying production expenditures · 21.5% on CA$180,000
Locations & stage · CA$120,000CA$25,800
21.5% of Ontario qualifying production expenditures · 21.5% on CA$120,000
Post (out of state) · CA$100,000
Does not match this program's qualifying-spend definition.
Uplifts & bonuses
Federal PSTC+CA$128,000
Applied +16% on CA$800,000 of qualifying spend.
From credit to cash

A refundable credit pays out in cash even if you owe no state tax: you file, the state applies the credit to any liability, and refunds the rest. Timing depends on the audit and filing cycle.

Gross creditCA$364,500
Refunded as cash (above liability)CA$364,500

Typical timing: ~4 months after audit/filing.

  • Ontario qualifying expenditures include labour, eligible service contracts and tangible property; Ontario labour must be ≥25% of the amount claimed.
  • Domestic productions may instead use the OFTTC (35% of Ontario labour, +10% regional). News/talk/sports/advertising are excluded.
Every figure is traceable to a named rule above.
This incentive is your first money in.

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This is an estimate, not advice.

Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.