OMDC Newsletter
September 2015

OMDC Program Deadlines and News

Note: *All Program Deadlines are by 5 pm


Ontario Authors Tour Support


The OMDC Ontario Authors Tour Support Fund will provide eligible Ontario publishers with funding to support their Ontario and Canadian authors’ appearances at festivals, readings, signings and other third party events that take place in North America.

Ontario Authors Tour Support - Deadline: September 15, 2015 (by 5:00 pm)

OMDC Interactive Digital Media (IDM) Fund


IDM Fund Deadline: Monday, October 5, 2015 by 5:00 pm

Ontario Music Fund (OMF)


October 29, 2015 - OMF - Music Industry Development Deadline

OMDC Research Grants

OMDC offers financial support directly to incorporated not-for-profit industry organizations undertaking research initiatives that support or complement the mandate of OMDC. Full eligibility requirements and guidelines are outlined in the OMDC Research Grant Guidelines.

We are pleased to announce the deadlines for the Research Grant program in 2015-16:

  • Monday, November 9, 2015
  • Monday, March 14, 2016

Application through the Online Application Portal is now mandatory. New users to the OAP will first have to register for a user account. OAP training videos are available online and can be found on the Online Application Portal Training Videos page of the OMDC website.

OMDC-Supported Research

Two OMDC-supported research projects have recently been launched. eBOUND Canada has released a study examining the challenges and opportunities that Canadian book publishers and libraries face with respect to their mutual interests in the digital marketplace for books in the library system. The study examines issues in public, college and university libraries. Women in Music Canada conducted research into women’s participation and experiences working in the Canadian music industry. Both of these reports can be found on OMDC’s website, here.

Administration of OPSTC and OCASE Tax Credit Grandfathering

Recap of Grandfathering Criteria

The 2015 Ontario Budget revised the OPSTC rate to 21.5% and the OCASE tax credit rate to 18% for expenditures incurred after April 23, 2015. The previous tax credit rates were grandfathered for eligible expenditures incurred after April 23, 2015 and before August 1, 2016 for productions that met the eligibility criteria:

OPSTC:

  1. Before April 24, 2015, your company must have entered into at least one written agreement in respect of a qualifying production expenditure for an eligible production with a person that deals at arm’s length with your company and is:

    i) an agreement that is for the services of a producer, a director, a key cast member, a production crew or post-production crew, or
    ii) an agreement that is in respect of a studio located in Ontario, or a location in Ontario, or
    iii) an agreement that demonstrates, in the opinion of the Minister of Tourism, Culture and Sport, that your company has made a significant commitment to production activities in Ontario.
  2. You must have applied to the OMDC for an OPSTC Certificate of Eligibility for the production before August 1, 2015.
  3. Principal photography or key animation for the production must have commenced before August 1, 2015.

OCASE:

  1. Before April 24, 2015, your company must have entered into at least one written agreement in respect of a qualifying labour expenditure for an eligible production with a person that deals at arm’s length with your company and is either:

    i) an agreement for digital animation or digital visual effects for use in the eligible production, or
    ii) an agreement that demonstrates in the opinion of the Minister of Tourism, Culture and Sport, that your company has made a significant commitment to production activities related to the eligible production in Ontario.
  2. You must have notified the OMDC in writing of your intent to apply for an OCASE Certificate of Eligibility for the production before August 1, 2015 by submitting the Notice of Intent to Apply for OCASE Grandfathering form found on the OMDC’s Online Application Portal.
  3. You must apply to the OMDC for an OCASE tax credit Certificate of Eligibility for the production before August 1, 2016.
  4. Principal photography or key animation for the production must have commenced before August 1, 2015.

Minister’s Opinion

If your company does not have a written agreement that satisfies the specific types of agreements listed above for OPSTC and OCASE, you can request an opinion of the Minister of Tourism, Culture and Sport as to whether another written agreement demonstrates that you have made a significant commitment to production activities in respect of the production in Ontario. Such a request should only be made if your company does not have an agreement that otherwise satisfies the criteria. Your company must have entered into this written agreement before April 24, 2015 in respect of a qualifying expenditure for the eligible production, with a person that deals at arm’s length with your company.

If a determination is made that the agreement does demonstrate such a commitment, a notice of determination will be provided to your company. For inquiries regarding applications to the Minister of Tourism, Culture and Sport, please contact Olive Collaco, Senior Policy Coordinator, Culture Division, at 416-212-9640.

Administration of Grandfathering

OPSTC and OCASE are jointly administered by the OMDC and the Canada Revenue Agency (CRA). To be eligible for OPSTC or OCASE, your company must apply to the OMDC. If your company is seeking grandfathering of the rates, you must have applied within the deadlines specified above. Certificates of Eligibility issued by the OMDC include an estimate of the credit, which is subject to verification by the CRA. The estimate provided by the OMDC is based on the revised tax credit rates of 21.5% and 18% for OPSTC and OCASE, respectively. Certificates of Eligibility will indicate that a higher tax credit rate will be available if your production qualifies for grandfathering.

In order to claim OPSTC or OCASE, your company must file its T2 return and Certificate of Eligibility with the CRA, together with documents supporting the grandfathering claim (i.e. the written agreement and if applicable, the notice of determination from the Minister of Tourism, Culture and Sport). The CRA will determine the total amount of eligible expenditures and the amount of tax credit that your company is eligible to receive, including whether your production qualifies for grandfathering. For questions relating to this, you can contact the CRA’s Film Services Unit of the Toronto Centre Tax Services Office at 416-973-3407 or 416-954-0542.

Transitional Grant

For productions that commenced principal photography or key animation between August 1, 2015 and November 30, 2015, inclusive, but otherwise met the criteria listed for OPSTC and OCASE grandfathering, you may be eligible for a grant that will provide some relief. Check our website for further details which will be provided in the fall of 2015.