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Tax Incentives

The OMDC co-administers six tax credits based on eligible Ontario expenditures.

  • Ontario Book Publishing Tax CreditThe Ontario Book Publishing Tax Credit (OBPTC) is a refundable tax credit to eligible Ontario-based Canadian corporations of 30% of eligible expenditures for eligible literary works created in Ontario.
  • Ontario Computer Animation And Special Effects Tax CreditThe Ontario Computer Animation and Special Effects (OCASE) Tax Credit is a refundable tax credit to Ontario-based Canadian and foreign-controlled corporations of 20% of qualifying Ontario labour expenditures for digital animation and digital visual effects created in Ontario for film and television productions.
  • Ontario Film & Television Tax CreditThe Ontario Film and Television Tax Credit (OFTTC) is a refundable tax credit available to eligible Ontario- based Canadian corporations of 35% of qualified Ontario labour expenditures for eligible film and television productions.
  • Ontario Interactive Digital Media Tax CreditThe Ontario Interactive Digital Media Tax Credit (OIDMTC) is a refundable tax credit to eligible Ontario-based Canadian and foreign-controlled corporations of 25% of eligible Ontario expenditures for interactive digital media products created in Ontario.
  • Ontario Production Services Tax CreditThe Ontario Production Services Tax Credit (OPSTC) is a refundable tax credit to eligible Ontario-based Canadian and foreign-controlled corporations of 25% of qualified Ontario production expenditures for eligible film and television productions.
  • Ontario Sound Recording Tax CreditThe Ontario Sound Recording Tax Credit (OSRTC) is a refundable tax credit to eligible Ontario-based Canadian corporations of 20% of qualifying production and marketing expenditures for eligible sound recordings performed by an emerging Canadian artist or group.
  • The Ontario WordmarkNew! Ontario wordmark for Screen Credits
  • Intellectual Property Development Fund