Bill 91 amended the Ontario Production Services Tax Credit (OPSTC) and Ontario Computer Animation and Special Effects Tax Credit (OCASE) as follows:

• OPSTC:
• Reduces the production incentive tax credit rate from 25% to 21.5%; and,
• Creates a requirement that Ontario labor must amount to 25% of total qualifying production expenditures claimed.
• OCASE:
• Reduces the production incentive tax credit from 20% to 18%.

Both OPSTC and OCASE allow productions that meet certain criteria to be grandfathered under the previous rates for expenditures incurred after April 23, 2015 and before August 1, 2016.

Bill B 21-0206 proposes to amend the production incentive program as follows:

• Reduces the rebate on qualified production expenditures from 42% to up to 35%;
• Eliminates the inclusion of development costs in the calculation of the $250,000 minimum spend in the District;
• Creates a $500,000 aggregate salary cap for wages or other compensation for above-the-line employees;
• Creates an end credit and promotional requirement;
• Removes the inclusion of advertising, marketing, and distribution as qualified postproduction expenditures; and,
• Allows the production of the live sporting event of boxing to qualify.