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By Art Grant (anonymous) | Posted October 21, 2011 at 12:59:34
"The Ontario Film & Television Tax Credit is generally calculated as 35% of the eligible Ontario labour expenditures incurred by a qualifying production company with respect to an eligible Ontario production. An enhanced credit rate of 40% on the first $240,000 of qualifying labour expenditure is available for first time producers. 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 perform at least 85% of key animation in Ontario outside of the GTA qualify for the regional bonus."
http://www.omdc.on.ca/Page3399.aspx
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