Brantford is located just outside the Greater Toronto Area (GTA) zone.  Productions shooting here may qualify for an additional 10% Regional Bonus on top of other available credits. This means that a producer could get a 45% labour-only tax credit when using the Ontario Film & Television Tax Credit (OFTTC) while shooting in Brantford.  The Ontario Production Services Tax Credit (OPSTC) and Ontario Computer Animation & Special Effects (OCASE) can both by utilized for filming in Brantford.  However, a producer must select either the OPSTC or the OFTTC – not both. The OCASE can be used in conjunction with either the OFTTC or OPSTC.

Industry incentives and tax credits

  • Ontario Film and Television Tax Credit: 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.

  • OFTTC Regional Bonus: Qualifying OFTTC productions that are shot in Ontario entirely outside of the Greater Toronto Area (GTA), or that have at least five location days in Ontario (or in the case of a television series, the number of location days is at least equal to the number of episodes), and at least 85% of the location days in Ontario are outside the GTA, receive a 10% bonus on all Ontario labour expenditures incurred for the production. Wholly animated productions which create at least 85% of key animation in Ontario outside of the GTA qualify for the regional bonus.
  • Ontario Production Services Tax Credit:  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.
  • Ontario Computer Animation and Special Effects Tax Credit: 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.
  • Federal Tax Credits: Federal incentives can add up to a 16% labour tax credit, depending depending on the level of assistance the project received from provincial and other sources.  Commonly it commonly works out to 2-4% when added with other incentives.