1. Are costs for medical and/or health and safety personnel required due to COVID-19 eligible costs for tax credits? What about expenses related to testing for COVID-19 and extra cleaning and sanitation costs?
Costs for medical and/or health and safety personnel required due to COVID-19 will be considered eligible costs for the OFTTC so long as all criteria for qualifying labour expenditures are met, including:
- these costs are directly attributable to the production of the eligible Ontario production
- these costs are reasonable in the circumstances
- these costs are incurred from the production commencement time date to the end of post-production
- these costs are paid to Ontario-based individuals for rendering their services
- these costs were paid in the year or within 60 days after the end of the year
Likewise, labour costs related to testing for COVID-19 or cleaning and sanitation costs that meet the criteria for qualifying labour expenditures can be claimed for the OFTTC. However, non-labour costs such as the cost of a test kit, or cleaning supplies and equipment, will not be considered eligible costs for the OFTTC.