OPSTC COVID-19

• Yes, costs for personal protective equipment (PPE) required due to COVID-19 will be considered eligible costs for the OPSTC so long as all criteria for eligible tangible property expenditures are met, including:

  • these costs are for property used in Ontario that is directly attributable to the eligible production
  • these costs are reasonable in the circumstances
  • these costs are for property used in Ontario from after the final script stage to the end of the post-production stage
  • these costs were incurred in the year or the previous taxation year and paid in the year or within 60 days after the end of the year
  • these costs must be paid to a person or partnership:
    - that is ordinarily engaged in the business of selling or leasing this type of tangible property
    - that carries on business through a permanent establishment in Ontario
    - that is a taxable Canadian corporation or an Ontario-based individual at the time the amount is paid