Updates to Ontario’s film and television tax credits

The Ottawa Film Office welcomes the Province of Ontario’s proposed amendments to its tax credits that will better support local producers and further encourage on-location filming throughout the province. The following changes are detailed in the Modernizing Ontario’s Cultural Media Tax Credits section of the government’s Fall Economic Statement (cliquez ici pour la version française).

Expanding Support for Location Fees
The government proposes to amend the definition of eligible tangible property expenditures for the OPSTC to remove the “ordinarily engaged in” requirement for expenditures for leasing real property for on-location filming, which means houses and businesses would now be eligible. This is effective for expenditures incurred after November 14, 2022.

The maximum eligible expenditures for leasing real property for on-location filming that could be claimed for a production would be limited to five per cent of the production’s qualifying production expenditures

Extending Film and Television Tax Credits to Online-Only Productions
The government is expanding Ontario’s film and television tax credits to professional film and television productions distributed exclusively online. Proposed regulatory amendments to implement this measure will be posted on the Ontario Regulatory Registry in the coming months for public review and comment.

Increasing Visibility of Ontario Tax Credit Support
To help increase the visibility of provincial tax credits, the government is proposing to make regulatory amendments to the Ontario Film and Television Tax Credit and the Ontario Production Services Tax Credit to require that eligible film and television productions provide on-screen acknowledgement of their receipt of Ontario tax credit support. This requirement would be effective for productions that begin principal photography after December 31, 2022.

We’re grateful to the Ministers’ Film and Television Advisory Panel and all industry members and organizations that advocated for enhancing Ontario’s film-friendliness and increasing support for all regions throughout the province.