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The Tax Credit - OPSTC
Ontario Production Services Tax Credit
What is it?
The Ontario Production Services Tax Credit (OPSTC) is a refundable tax credit based upon Ontario qualifying production expenditures (labour, service contracts and tangible property expenditures) incurred by a qualifying corporation with respect to an eligible film or television production.
How Much is the Tax Credit?
The OPSTC is calculated as 21.5% of all qualifying production expenditures incurred in Ontario.
Who is Eligible?
A qualifying corporation is a Canadian or foreign-owned corporation which carries on a film or video production, or production services business, at a permanent establishment in Ontario, files an Ontario corporate tax return and owns the copyright in the eligible production.
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