Some long-awaited amendments to Ontario’s film and TV tax credits around digital-exclusive content are now in effect.

The Ontario Film and Television Tax Credit (OFTTC) is now open to productions released exclusively online, according to a news bulletin from Ontario Creates – which administers the tax credit – on Thursday (Aug. 24).

Any productions that began principal photography after Nov. 1, 2022, are now eligible to apply for the OFTTC if they fall within the eligibility requirements for productions made by “alternative means,” defined as “productions made available online (download or streaming), by video-on-demand, or on physical media,” such as DVDs.

The requirements state that a production’s total budget must meet a minimum $250,000 threshold “if the production is made commercially available under an agreement with a third party.” The budget requirement is raised to $350,000 in instances where it is made under an agreement with a related party. Production budgets must also meet a minimum of $2,000 per minute of runtime.

Productions excluded from eligibility include videos that are instructional in nature, such as tutorials; reviews; vlogs; music videos; game, esports or gambling videos; educational content related to a curriculum; event coverage; and productions that consist of “user-generated footage,” among others.

Digital-exclusive content was already eligible for the Ontario Production Services Tax Credit (OPSTC), as long as projects were produced “for platforms where the end user was required to pay a purchase, license, or subscription fee.” The amendments have now opened up eligibility for the OPSTC for other platforms.

Also now in effect is a requirement that all productions using Ontario tax credits must include an acknowledgement during the end credits. The requirement includes the use of the Province of Ontario wordmark logo, the Ontario Creates wordmark logo, and text that reads: “Produced with film and television tax credit assistance from the Government of Ontario.”

Ontario Creates said it will update its tax credit guidelines online “in the coming weeks,” according to the news bulletin.

The provincial government first proposed the amendments in the 2022 Ontario budget, published last April. The government estimates that the expanded tax credit eligibility will provide $58 million in additional industry support from the 2022-23 to 2025-26 fiscal years, according to the 2023 Ontario budget.

The Ontario government has also previously stated that it will review OFTTC’s 10% regional bonus for productions largely filmed outside of the Greater Toronto Area to “ensure it is providing effective and appropriate incentives and support” for film and TV production in the province.

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