PRODUCTION INCENTIVES > CANADA >

Ontario

Canada - Alberta

NameCA - ONT Computer Animation & Special Effects Tax Credit (OCASE)
URLhttps://www.olffi.com/c/CAOMD03T
FundOntario Media Development Corporation https://www.olffi.com/c/CAOMD
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work
Nature of projectFiction, Animation
Annual budgetApplicable to production, post-production, animation and VFX
Funding calculation % of QE upto18
Funding calculation infoof qualifying Ontario labour expenditures to perform the animation or visual effects activities
Qualifying expenses infoQE must be incurred in the taxation year, paid in the taxation year or within 60 days after the end of the taxation year, and paid to ONT-based individuals*, personal services corporations or partnerships for services provided in Ontario (*are individuals resident in ONT at the end of the calendar year before the calendar year that he/she performed the work)
Nature of fundingAutomatic
Who can applyAnimation/VFX house, Foreign production company based in the region, Production company registered in the region/state
Who can apply infoQualifying applicant = CAN or foreign-owned corporation carrying on business at a permanent establishment in ONT, is ONT taxable and applicant company is the one which has performed the animation/VFX activites
All year roundYes
When to apply infoCompanies can apply at the end of their fiscal year in which they performed animation and visual effects activities on a film or television production(s)
RecoupableNot Recoupable
Tax typeTax Credit
Tax type infoRefundable tax credit
Financial supportNational Productions, Coproductions, Foreign Productions, Special Effects
Minimum qualifying expenses infoNo minimum
Minimum shooting days infoNo minimum
Minimum local spending infoNo minimum
Individuals paying income tax inOntario
Service companies paying taxes inOntario
OtherEligible animation or visual effects = animation or visual effects created with digital technologies / Eligible computer animation and special effects activities include designing, modelling, rendering, lighting, painting, animating and compositing but do not include activities that are scientific research and experimental development

Canada - Alberta

NameCA - ONT Film and Television Tax Credit (OFTTC)
URLhttps://www.olffi.com/c/CAOMD02T
FundOntario Media Development Corporation https://www.olffi.com/c/CAOMD
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work
Nature of projectFiction, Animation, Documentary
Annual budgetApplicable to development, pre-production, production, post-production and VFX qualifying expenses
Funding calculation % of QE upto35
Funding calculation info2 bonuses available: 1) First time producer bonus = 40% on first 240 000 CAD of qualifying Ontario labour expenditures; 2) Regional bonus = 10% on qualifying Ontario labour expenditures
Nature of fundingAutomatic
Recoupement positionPari passu with other equity investors under Canadian funding programs.
Recoupement position infoProducer allowed to recoup equivalent amount as his own investment
Who can applyProduction company registered in the region/state
Who can apply infoCanadian owned and controlled corporations with a permanent establishment in ONT / Individual Producer must be Canadian and must have been resident in ONT 2 years prior to the start of principal photography (exception for international coproductions where partner producer will be from other country)
Has cultural testYes
Other requirementsMust be predominantly shot and posted in ONT / Distribution confirmed: Agreement signed with Ontario-based distributor or eligible CAN broadcaster / Canadians in key creative positions (except for official Treaty coproductions) / Coproductions must be recognised as official Treaty coproductions by Telefilm Canada / ONT producer must own the copyright for at least 25 years
All year roundYes
When to apply infoProductions can apply on the first day of principal photography/key animation. The deadline to apply is 24 months after the year-end following first day of principal photography/key animation. A waiver can be filed to extend the deadline to 42 months / Applications reviewed on a first-come, first-served basis / Productions can claim QE as early as two years prior to the commencement of principal photography incl. labour expenditures for script development
RecoupableRecoupable
Tax typeTax Credit
Tax type infoRefundable tax credit
Financial supportNational Productions, Coproductions, Special Effects
Minimum qualifying expenses infoNo minimum qualifying expenses
Minimum shooting days infoAt least 85% of the total number of days of principal photography or key animation done in ONT (exemption for documentaries and coproductions)
Minimum local spending75% %
Minimum local spending infoof production's total final costs are ONT expenditures (paid to ONT individuals or ONT corporations). On coproductions this 75% ONT cost rule only applies to ONT producer's portion of the budget
Criteria for funding95% of the cost of post-production work for the production is carried out in ONT (exemption for coproductions)
Individuals paying income tax inOntario
Service companies paying taxes inOntario

Canada - Alberta

NameCA - ONT Production Services Tax Credit (OPSTC)
URLhttps://www.olffi.com/c/CAOMD01T
FundOntario Media Development Corporation https://www.olffi.com/c/CAOMD
TypeProduction Incentive
ActivityProduction
Project typesFeature Films, TV series, TV single work
Nature of projectFiction, Animation, Documentary
Annual budgetApplicable to production, post-production animation and VFX
Funding calculation % of QE upto22
Funding calculation infoof qualifying Ontario production expenditures (which include eligible Ontario wages, service contracts and tangible property expenditures) / Qualifying production expenditures will be capped at four times the eligible labour expenditures for the production
Qualifying expenses infoQE incurred in the taxation year, paid in the taxation year or within 60 days after the end of the taxation year, and paid to ONT-based individuals*, companies or partnerships for services provided in ONT / (*are individuals resident in ONT at the end of the calendar year before the year in which principal photography for the production commenced,and be ONT-based at the time the payments were made) / Qualifying labour expenditures must be at least 25% of all qualifying expenditures.
Nature of fundingAutomatic
Who can applyForeign companies registered or with branch office in the country, Production company registered in the region/state, Service Production Company
Who can apply infoQualifying applicant = CAN or foreign-owned corporation carrying a film or video production, or production services business, at a permanent establishment in ONT, files an ONT corporate tax return, and owns the copyright in the eligible production or contracts directly with the copyright owner to provide production services.
Other requirementsFeature films: total production costs >= 1M CAD / TV series: 100 000 CAD (30' episode) or 200 000 CAD (> 30' episode) / Projects < 1M CAD can apply only for visual effects tax credit
All year roundYes
When to apply infoCompanies can apply on the first day of principal photography
RecoupableNot Recoupable
Tax typeTax Credit
Tax type infoRefundable tax credit
Financial supportNational Productions, Coproductions, Foreign Productions, Special Effects
Financial support infoCan be combined with the Federal Film or Video Production Services Tax Credit of 16% of qualified Canadian labour expenditures
Minimum qualifying expenses infoNo minimum
Minimum shooting days infoNo minimum
Minimum local spending infoNo minimum
Individuals paying income tax inOntario
Service companies paying taxes inOntario

Canada - Alberta

NameCA - Ontario Interactive Digital Media Tax Credit
URLhttps://www.olffi.com/c/CAOMD04T
FundOntario Media Development Corporation https://www.olffi.com/c/CAOMD
TypeProduction Incentive
ActivityProduction
Nature of projectFiction
Funding calculation % of QE upto40
Funding calculation info35 for specified products
Nature of fundingAutomatic
Who can applyForeign companies registered or with branch office in the country, Production company registered in the region/state, Service Production Company
Who can apply infoOntario - based Canadian or foreign - controlled corporation that develops an eligible product at a permanent establishment in Ontario.
Other requirementsthe media is presented in at least two of the following three formats: i) text, ii) sound and iii) images / It is intented to be used by users / User can choose the form and sequence in which information is presented
All year roundYes
RecoupableNot Recoupable
Tax typeTax Credit
Minimum qualifying expenses info80% of total development labour costs for work performed in Ontario and paid as eligible remuneration paid to, personal services corporations and individuals providing services as part of a sole proprietorship with no employees / 25% of the total development labour costs must be paid as eligible wages of employees of your company for work performed in Ontario
Individuals paying income tax inOntario
Service companies paying taxes inOntario

Contact Details

Name: Jennifer Blitz
Phone:+1 416 642 66 94
Email:jblitz@omdc.on.ca