Eligible production, principal photography commenced on or after November 1, 2022
 31.1 (1) A film or television production for which principal photography commences on or after November 1, 2022 is an eligible production for the purposes of 92 of the Act for a taxation year if the following conditions are satisfied: 1. The production consists solely of non-interactive audiovisual content that is a single instalment or a group of two or more episodes. 2. The production is made for commercial exploitation by means of one or more of the following: i. Theatrical distribution. ii. Television broadcast. iii. Alternative means. 3. The principal photography for the production commences before the end of the year. 4. If the production is a group of two or more episodes or is a pilot episode for a series production, the total expenditures included in the cost of each episode or, if the production is a depreciable property, in the capital cost of each episode, during the 24 months after principal photography for the production commences, exceed, i. $100,000 if the episode has a running time that is less than 30 minutes, or ii. $200,000 in any other case. 5. If the production is not the type of production referred to in paragraph 4, the total expenditures included in the cost of the production or, if the production is a depreciable property, in the capital cost of the production, during the 24 months after principal photography for the production commences, exceed $1 million. 6. The production is not, i. news, current events or public affairs programming, or a programme that includes weather or market reports, ii. a talk show, iii. a production in respect of a game, questionnaire or contest (other than a production directed primarily at minors), iv. a sports event or activity, v. a gala presentation or an awards show, vi. a production that solicits funds, vii. reality television, viii. pornography, ix. advertising, or x. a production produced primarily for industrial, corporate or institutional purposes. 7. The production is not a production for which public financial support would be contrary to public policy. 8. Subject to subsection (2), if principal photography for the production commences after August 24, 2023, the end credits of all domestic and international versions of the production or of each episode, if the production consists of two or more episodes, include the following: i. The Province of Ontario wordmark logo in use at the time of production is completed. ii. The wordmark logo of the Ontario Media Development Corporation in use at the time the production is completed. iii. One of the following statements: A “Produced with film and television tax credit assistance from the Government of Ontario” if the production’s end credits are in English. B. “Avec l’aide du gouvernement de l’Ontario grâce aux crédits d’impôt pour la production cinématographique et télévisuelle” if the production’s end credits are in French. C. A
statement that represents a translation of the statement “Produced with film and television tax credit assistance from the Government of Ontario” in the language used in the production’s end credits if the production’s end credits are in a language that is neither English nor French. O. Reg. 306/23, s. 7. (2) Paragraph 8 of subsection (1) does not apply in the case of an international version of the production if including the information listed in that paragraph is prohibited by law in the jurisdiction where that version of the production is shown or made available. O. Reg. 306/23, s. 7.