Ontario Production Services Tax Credit (OPSTC)
Ontario's OPSTC is a 21.5% refundable credit on all Ontario qualifying production expenditures — broader than labour, covering eligible wages, service contracts and tangible property (equipment, studio rentals). The federal 16% PSTC on Canadian labour stacks on top. Total production cost must exceed CAD $1M (except series/pilots).
How the program works
- • 21.5% of Ontario qualifying production expenditures
- • +16% — Federal PSTC: Federal 16% of qualified Canadian labour stacks with the OPSTC.
- • Minimum qualified spend: CA$1,000,000
- • 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.
- • CPA / state audit required
- • Screen-credit / logo requirement
How it becomes cash
This is a refundable credit. The state pays out the amount above your tax liability as a cash refund, so you don't need in-state tax to benefit.
No per-production or annual funding cap (statutory refundable credit). Stacks with the federal 16% PSTC.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →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.