Filming in Ontario

Ontario is perfectly suited to accommodate film and television productions of any scale and at any phase of production. Ontario, with Toronto as its hub, has the third largest entertainment sector in North America, after California and New York.

What are the benefits of filming in Toronto?

  • Purpose built production facilities
  • A wide creative talent pool and skilled technicians
  • Professional filming locations
  • One of the most popular cities in the world for scripted drama
  • Ethnic, architectural and cultural diversity
  • Only one hour by air to New York
  • 8 flights a day between Los Angeles and Toronto

What are the tax incentives for filming in Toronto?

  • Tax credits are available for qualifying labour and production expenses incurred in Ontario:
    • 25% tax credit on percentage spend
    • 20% tax credit on labour expenditure incurred for visual and special effects

Toronto offers generous and bankable tax incentives – from two levels of government. Both the Ontario (provincial) and Canadian (federal) governments operate rich incentive programs for film and television production expenses.

Eligible expenses include:

  • Labour
  • Equipment purchase or rental
  • Visual effects (VFX)
  • Computer animation
  • Canadian content (CanCon)

All applicable tax credits are bankable with Canadian financial institutions and are managed swiftly and accurately so that you can have access to financing for your production while it’s in progress.

For more information:

Ontario Media Development Corporation (OMDC)

Canadian Heritage – Canadian Audio-Visual Certification Office (CAVCO)