Legislation implementing the 11% labor-based Ontario Production Services Tax Credit for foreign and domestic producers was unveiled in the provincial Conservative government’s budget May 5. The budget also announced planned enhancements to the existing Ontario Film and Television Tax Credit and the Ontario Computer Animation and Special Effects Tax Credit.

The previously announced eligible genre expansion of the ofttc to include variety, educational, instructional and magazine-format programming is expected to be passed this summer. The ofttc has also revised its application form, making it easier to use with less documentation needed.

The opstc legislation is also expected to be passed this summer. The ofdc will certify productions for purposes of the opstc.

Enhancements to the 20% ocase tax credit for Ontario labor expenditures in digital animation and visual effects done in Ontario for use in film and tv include the elimination of the $500,000 cap per corporation. The ocase credit will also be extended to ocase activities for tv productions under 30 minutes. The ocase enhancements are expected to be introduced later this year.