Does Ontario follow CAVCO Public Notice 2017-01 that allows online productions to meet the “shown in Canada” requirement for OFTTC productions that began principal photography before November 1, 2022?
OFTTC – August 24, 2023 Regulatory Amendments
No, Ontario does not follow CAVCO’s Notice 2017-01 for purposes of determining whether a production has met the “shown in Ontario” requirement for the OFTTC. Productions that began principal photography before November 1, 2022, that are only available online are not eligible for the OFTTC. The new regulatory amendments of August 24, 2023, extend eligibility to online productions only where principal photography began on or after November 1, 2022, and the production has met the additional eligibility requirements for productions made available by alternative means.