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Tax Credits


OBPTC


The Ontario Book Publishing Tax Credit (OBPTC) is a 30% refundable tax credit on eligible expenditures to publish and market books by Canadian authors, available to qualifying Ontario-based Canadian corporations.

OCASE


The Ontario Computer Animation & Special Effects (OCASE) Tax Credit is a refundable tax credit to Ontario-based Canadian and foreign-controlled corporations of 18% of qualifying Ontario labour expenditures for digital animation and digital visual effects created in Ontario for film and television productions.

OFTTC


The Ontario Film & 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 production.

OIDMTC


The Ontario Interactive Digital Media Tax Credit (OIDMTC) is a refundable tax credit to qualifying Ontario-based corporations of up to 40% of eligible expenditures for interactive digital media products created in Ontario.

 OPSTC


The Ontario Production Services Tax Credit (OPSTC) is a refundable tax credit to eligible Ontario-based Canadian and foreign-controlled corporations of 21.5% of qualified Ontario production expenditures for eligible film and television productions.

OSRTC


The Ontario Sound Recording Tax Credit (OSRTC) is a 20% refundable tax credit on eligible expenditures to produce and market sound recordings by emerging Canadian artists, available to Ontario-based Canadian corporations.* Please note that the OSRTC will be discontinued . A company may still claim the OSRTC for eligible sound recordings that commenced before April 23, 2015, but can only calculate the tax credit on eligible expenditures incurred before May 1, 2016.

For tax credit questions please contact the phone duty line by email at taxcredits@omdc.on.ca or call us at 416-642-6659.