91 (1) A corporation that is a qualifying production company for a taxation year and that complies with the requirements of this section may claim an amount for the year in respect of and not exceeding the corporation’s Ontario film and television tax credit for the year.  2007, c. 11, Sched. A, s. 91 (1). Amount of tax credit (2) The amount of a qualifying production company’s Ontario film and television tax credit for a taxation year is the sum of the company’s eligible credits for the year in respect of eligible Ontario productions.  2007, c. 11, Sched. A, s. 91 (2). Eligible credit for first-time production (3) A qualifying production company’s eligible credit for a taxation year in respect of a first-time production is the sum of the amounts determined under subsections (4) and (5) in respect of the production.  2007, c. 11, Sched. A, s. 91 (3); 2008, c. 7, Sched. S, s. 22 (1); 2009, c. 18, Sched. 28, s. 10 (1). Pre-2008 expenditures (4) The amount determined under this subsection in respect of a first-time production for the purposes of subsection (3) is the sum of the amounts determined under the following paragraphs for the portion of the qualifying production company’s qualifying labour expenditure for the production that relates to expenditures incurred after December 31, 2004 and before January 1, 2008: 1. 40 per cent of the lesser of, i. the amount, if any, by which $240,000 exceeds the total of the company’s qualifying labour expenditures for the production for previous taxation years, and ii. the company’s qualifying labour expenditure for the taxation year for the production. 2. 30 per cent of the amount, if any, by which the company’s qualifying labour expenditure for the taxation year for the production exceeds the lesser of the amounts, if any, determined under subparagraphs 1 i and ii. 3. If the production is a regional Ontario production, 10 per cent of the company’s qualifying labour expenditure for the taxation year for the production.  2007, c. 11, Sched. A, s. 91 (4); 2008, c. 7, Sched. S, s. 22 (2). (4.1) Repealed:  2009, c. 18, Sched. 28, s. 10 (2). Post-2007 expenditures (5) The amount determined under this subsection in respect of a first-time production for the purposes of subsection (3) is the sum of the amounts determined under the following paragraphs for the portion of the qualifying production company’s qualifying labour expenditure for the production that relates to expenditures incurred after December 31, 2007: 1. 40 per cent of the lesser of, i. the amount, if any, by which $240,000 exceeds the sum of, A. the sum of the company’s qualifying labour expenditures for the production for previous taxation years, and B. the lesser of the amounts, if any, determined under subparagraphs 1 i and ii of subsection (4) in respect of the production for the taxation year, and ii. the company’s qualifying labour expenditure for the taxation year for the production. 2. 35 per cent of the amount, if any, by which the company’s qualifying labour expenditure for the taxation year for the production exceeds the lesser of the amounts, if any, determined under subparagraphs 1 i and ii. 3. If the production is a regional Ontario production, 10 per cent of the company’s qualifying labour expenditure for the taxation year for the production.  2009, c. 18, Sched. 28, s. 10 (3). Exception, prescribed tax credit rate for first-time productions (6) If a percentage is prescribed for the purposes of replacing a percentage set out in paragraph 1, 2 or 3 of subsection (5), the prescribed percentage and not the percentage that it replaces shall apply in determining an amount under that paragraph.  2007, c. 11, Sched. A, s. 91 (6); 2008, c. 7, Sched. S, s. 22 (5); 2009, c. 18, Sched. 28, s. 10 (4). Small first-time productions, application of subs. (8) (7) Subsection (8) applies to a first-time production if, (a) the total amount of a qualifying production company’s qualifying labour expenditures for the first-time production, at the time the production is completed, is $50,000 or less; and (b) a tax credit under this section or section 43.5 of the Corporations Tax Act in respect of those expenditures has not been claimed by the qualifying production company under subsection (3) or 43.5 (4.1) of the Corporations Tax Act.  2007, c. 11, Sched. A, s. 91 (7). Rules for small first-time productions (8) Despite subsection (3), the corporation’s eligible credit in respect of a first-time production for a taxation year is the lesser of the corporation’s qualifying labour expenditure in respect of the production for the year and, (a) if the production is a regional Ontario production, the amount, if any, by which $20,000 exceeds the total of all tax credits claimed and allowed for previous taxation years under this section or section 43.5 of the Corporations Tax Act in respect of the corporation’s qualifying labour expenditures for the production; or (b) if the production is not a regional Ontario production, the amount, if any, by which $15,000 exceeds the total of all tax credits claimed and allowed for previous taxation years under this section or section 43.5 of the Corporations Tax Act in respect of the corporation’s qualifying labour expenditures for the production.  2007, c. 11, Sched. A, s. 91 (8). Production other than first-time or regional production (9) Subject to subsection (10), the eligible credit of a qualifying production company for a taxation year in respect of an eligible Ontario production that is not a first-time production is the sum of, (a) 30 per cent of the company’s qualifying labour expenditure for the year in respect of the production, as determined in relation to expenditures incurred after December 31, 2004 and before January 1, 2008 that are included in the Ontario labour expenditure for the year in respect of the production; and (a.1)  Repealed:  2009, c. 18, Sched. 28, s. 10 (5). (b) 35 per cent of the company’s qualifying labour expenditure for the year in respect of the production, as determined in relation to expenditures incurred after December 31, 2007 that are included in the Ontario labour expenditure for the year in respect of the production.  2007, c. 11, Sched. A, s. 91 (9); 2008, c. 7, Sched. S, s. 22 (6, 7); 2009, c. 18, Sched. 28, s. 10 (5). Regional Ontario production other than first-time production (10) The eligible credit of a qualifying production company for a taxation year in respect of an eligible Ontario production that is a regional Ontario production but is not a first-time production is the sum of, (a) 40 per cent of the company’s qualifying labour expenditure for the year for the production, as determined in relation to expenditures incurred after December 31, 2004 and before January 1, 2008 that are included in the Ontario labour expenditure for the year in respect of the production; and (a.1)  Repealed:  2009, c. 18, Sched. 28, s. 10 (6). (b) 45 per cent of the company’s qualifying labour expenditure for the year for the production, as determined in relation to expenditures incurred after December 31, 2007 that are included in the Ontario labour expenditure for the year in respect of the production.  2007, c. 11, Sched. A, s. 91 (10); 2008, c. 7, Sched. S, s. 22 (8, 9); 2009, c. 18, Sched. 28, s. 10 (6). Exception, prescribed tax credit rate (11) If a percentage is prescribed for the purposes of replacing a percentage set out in subsection (9) or (10), the prescribed percentage and not the percentage that it replaces shall apply in determining an amount under that subsection in respect of the period to which the prescribed percentage applies.  2007, c. 11, Sched. A, s. 91 (11). Exception (12) Despite subsections (3) to (11), a qualifying production company’s eligible credit under this section for a taxation year in respect of an eligible Ontario production is nil if the company claims a tax credit in respect of the production for any taxation year under section 43.10 of the Corporations Tax Act or section 92.  2007, c. 11, Sched. A, s. 91 (12). Application for certificate (13) In order to be eligible to claim an amount in respect of an Ontario film and television tax credit under this section with respect to a particular production, a qualifying production company shall apply to the Ontario Media Development Corporation, or to another person designated by the Minister of Culture, for certification that the production is an eligible Ontario production for the purposes of this section.  2007, c. 11, Sched. A, s. 91 (13). Same (14) A qualifying production company that applies for certification shall provide the information specified for the purposes of this section by the Ontario Media Development Corporation or the person designated by the Minister of Culture to the person who specified that it be provided.  2007, c. 11, Sched. A, s. 91 (14). Certificate (15) If the particular production is an eligible Ontario production for the purposes of this section, the Ontario Media Development Corporation or the person designated by the Minister of Culture shall issue to the qualifying production company a certificate and any amended certificates, with each certificate, (a) certifying that the particular production is an eligible Ontario production for the purposes of this section; and (b) certifying the estimated amount of the corporation’s eligible credit for the production, for the purposes of this section.  2007, c. 11, Sched. A, s. 91 (15). Same (16) In order to claim an amount under this section for a taxation year in respect of a particular production, a qualifying production company must deliver to the Ontario Minister with its return for the year the certificate most recently issued in respect of the production or a certified copy of it.  2007, c. 11, Sched. A, s. 91 (16). Revocation of certificate (17) A certificate or amended certificate issued under subsection (15) may be revoked, (a) if an omission or incorrect statement was made for the purpose of obtaining the certificate; (b) if the production is not an eligible Ontario production; (c) if the corporation to which the certificate is issued is not a qualifying production company; or (d) if the corporation is issued a certificate in respect of the production under section 43.10 of the Corporations Tax Act or section 92.  2007, c. 11, Sched. A, s. 91 (17). Same (18) A certificate that is revoked is deemed never to have been issued.  2007, c. 11, Sched. A, s. 91 (18). Definitions (19) In this section, “eligible Ontario production” means a film or television production that satisfies the prescribed conditions; (“production ontarienne admissible”) “film studio” means, (a) a building in which sets are used for the purpose of making film or television productions and sound, light and human access are controlled, or (b) a building in which activities are carried out directly in support of animation if the production is an animated production or contains animated segments; (“studio”) “first-time production” means an eligible Ontario production that is a first-time production under the prescribed rules; (“première production”) “Greater Toronto Area” means the geographic area composed of the City of Toronto and the regional municipalities of Durham, Halton, Peel and York; (“Grand Toronto”) “location day” means, in respect of an eligible Ontario production, a day on which principal photography for the production is done in Ontario outside a film studio; (“jour de tournage en extérieur”) “Ontario labour expenditure” means the amount determined under the prescribed rules; (“dépense de main-d’oeuvre en Ontario”) “principal photography” includes key animation if the film or television production is an animated production or contains animated segments; (“principaux travaux de prise de vues”) “qualifying labour expenditure” means the amount determined under the prescribed rules; (“dépense de main-d’oeuvre admissible”) “qualifying production company” means a corporation that satisfies the prescribed conditions; (“société de production admissible”) “regional Ontario production” means an eligible Ontario production, (a) for which the principal photography in Ontario is done entirely outside the Greater Toronto Area, (b) for which the principal photography in Ontario is done in whole or in part outside a film studio, but only if, (i) the number of location days in the Greater Toronto Area for the production does not exceed 15 per cent of the total number of location days in respect of the production, and (ii) the number of location days for the production is at least five or, in the case of a production that is a television series, is at least equal to the number of episodes in the production, or (c) for which the principal photography in Ontario consists entirely of animation, but only if no more than 15 per cent of the principal photography in Ontario is done in the Greater Toronto Area. (“production régionale ontarienne”)  2007, c. 11, Sched. A, s. 91 (19); 2009, c. 18, Sched. 28, s. 10 (7); 2009, c. 34, Sched. U, s. 16. Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. S, s. 22 (1-9) - 01/01/2008 2009, c. 18, Sched. 28, s. 10 (1-7) - 01/01/2009; 2009, c. 34, Sched. U, s. 16 - 01/01/2009