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Locations for Regional Bonus

Productions that are

  • shot in Ontario entirely outside the Greater Toronto area, or
  • that have at least five location days in Ontario (or in the case of a television series, the number of location days are at least equal to the number of episodes in the series), and
  • at least 85% of the location days in Ontario are outside the Greater Toronto Area, or
  • entirely animated and at least 85% of their key animation days in Ontario take place outside of the Greater Toronto Area,

may receive a 10% bonus on all eligible Ontario labour expenditures.

"Location days" consist of principal photography days done outside a film studio. Productions which are eligible for the regional bonus therefore receive a tax credit rate of 45% on the production's total eligible Ontario labour expenditures.

The Greater Toronto Area (GTA) consists of the City of Toronto and the regional municipalities of Durham, Halton, Peel and York (see here).

  • This feature is a tool only and not a guarantee of a production's eligibility for the regional bonus.
  • For locations at or near GTA boundary, please contact the Tax Credits department.
Result:

The location you entered appears to be outside the Greater Toronto Area.

The location you entered appears to be inside the Greater Toronto Area.

For further assistance, please contact Tax Credits phone duty: 416-642-6659 or taxcredits@ontariocreates.ca

Estimate Calculation Of Ontario Film And Television Tax Credit (OFTTC)