Summary

The Ontario Ministry of Tourism, Culture and Gaming drives economic growth and enhances quality of life in Ontario.

The ministry:

  • works closely with tourism industry stakeholders to promote Ontario tourism, develop new experiences, and enhance the province's status as a top destination for visitors;
  • fuels the creative economy, including film, television, music, interactive digital media, and book and magazine publishing;
  • promotes engagement in culture through the arts and provides funding and support to public libraries and museums;
  • guides the development of provincial gaming policy, including oversight of the Ontario Lottery and Gaming Corporation; and
  • delivers its work in partnership with 16 provincial agencies, attractions and transfer payment entities.

The ministry leads the government's policy agenda on tourism, culture and gaming, designs and delivers transfer payment programs, works in partnership with its agencies to support ministry sectors and deliver programs, acts as a steward of provincial cultural and tourism assets, and collaborates with sector partners, stakeholders and industry organizations.

Ministry program summary

Operating expense
VoteProgramEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
3801Ministry Administration Program26,241,20024,428,1001,813,10028,125,860
3805Tourism and Culture Programs98,438,20092,014,9006,423,30092,339,007
3806Ontario Trillium Foundation Program103,557,000103,557,000-103,557,000
3808Ontario Cultural Media Tax Credits1,028,352,4001,034,448,800(6,096,400)929,630,839
3811Agency Programs213,475,500209,540,3003,935,200223,293,906
3812Gaming Program3,391,0001,906,9001,484,1001,884,429
 Total operating expense to be voted1,473,455,3001,465,896,0007,559,3001,378,831,041
 Statutory appropriations66,01482,187(16,173)326,297
 Ministry total operating expense1,473,521,3141,465,978,1877,543,1271,379,157,338
 Consolidation adjustment — Metro Toronto Convention Centre57,658,00055,035,8002,622,20056,832,990
 Consolidation adjustment — Ontario Tourism Marketing Partnership Corporation442,600(1,589,200)2,031,800(678,237)
 Consolidation adjustment — Ontario Trillium Foundation18,198,00021,732,100(3,534,100)26,661,725
 Consolidation adjustment — Royal Ontario Museum52,876,50046,801,3006,075,20041,346,392
 Consolidation adjustment — Ontario Arts Council7,297,2008,371,100(1,073,900)10,256,586
 Consolidation adjustment — Niagara Parks Commission130,332,500112,497,90017,834,600117,061,836
 Consolidation adjustment — Ottawa Convention Centre20,015,10021,115,100(1,100,000)20,137,439
 Consolidation adjustment — Science North13,140,40012,949,700190,70013,665,172
 Consolidation adjustment — St. Lawrence Parks18,838,30017,983,600854,70020,703,448
 Other adjustments — Bill 124---(1,398,223)
 Consolidation adjustment — General Real Estate Portfolio(1,172,000)(1,172,000)-(1,200,565)
 Total including consolidation and other adjustments1,791,147,9141,759,703,58731,444,3271,682,545,901
Capital expense
VoteProgramEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
3801Ministry Administration Program4,0004,000--
3804Tourism and Culture Capital Program60,892,20035,173,40025,718,80032,013,505
3805Tourism and Culture Programs1,0001,000--
3811Agency Programs1,0001,000--
 Total capital expense to be voted60,898,20035,179,40025,718,80032,013,505
 Statutory appropriations4,0004,000--
 Ministry total capital expense60,902,20035,183,40025,718,80032,013,505
 Consolidation adjustment — Metro Toronto Convention Centre11,328,00011,400,000(72,000)10,873,916
 Consolidation adjustment — Ontario Tourism Marketing Partnership Corporation152,100303,200(151,100)400,178
 Consolidation adjustment — Ontario Trillium Foundation144,00094,00050,000127,797
 Consolidation adjustment — Royal Ontario Museum14,490,30014,414,40075,9008,910,934
 Consolidation adjustment — Ontario Arts Council178,300214,600(36,300)235,784
 Consolidation adjustment — Niagara Parks Commission21,843,50014,520,8007,322,70016,391,870
 Consolidation adjustment — Ottawa Convention Centre5,490,9005,484,1006,8003,345,452
 Consolidation adjustment — Science North3,000,0002,850,000150,0001,345,312
 Consolidation adjustment — St. Lawrence Parks(11,098,000)1,769,500(12,867,500)(5,835,683)
 Consolidation adjustment — Ontario Infrastructure and Lands Corporation---(3,020,809)
 Total including consolidation and other adjustments106,431,30086,234,00020,197,30064,788,256
Capital assets
VoteProgramEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
3801Ministry Administration Program3,0003,000--
3805Tourism and Culture Programs1,0001,000--
3811Agency Programs1,0001,000--
 Total capital assets to be voted5,0005,000--
 Ministry total capital assets5,0005,000--
 Ministry total operating and capital including consolidation and other adjustments (not including assets)1,897,579,2141,845,937,58751,641,6271,747,334,157

Reconciliation to previously published data

Operating expenseEstimates
2024–25
$
Actual
2023–24
$
Total operating expense previously published footnote 11,524,736,8871,451,149,910
Government reorganization  

Transfer of functions from other Ministries

1,906,9001,884,429

Transfer of functions to other Ministries

(60,665,600)(73,877,001)
Restated total operating expense1,465,978,1871,379,157,338
Capital expenseEstimates
2024–25
$
Actual
2023–24
$
Total capital expense previously published footnote 285,184,40032,013,505
Government reorganization  

Transfer of functions to other Ministries

(50,001,000)-
Restated total capital expense35,183,40032,013,505

Ministry Administration Program — vote 3801

The Ministry Administration Program includes the Offices of the Minister, Parliamentary Assistant(s) and Deputy Minister, as well as the Regional and Corporate Services Division, Communications Branch and Legal Services Branch. The program works to achieve ministry and government objectives by providing strategic advice and vital support services, including communications, legal services, human resources, regional program delivery and support, strategic policy, corporate and fiscal planning, controllership activities, and information technology and business solutions. Regional and Corporate Services Division and Legal Services Branch serve multiple client ministries.

Vote summary

Operating expense
Item numberItemEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
1Ministry Administration26,241,20024,428,1001,813,10028,125,860
 Total operating expense to be voted26,241,20024,428,1001,813,10028,125,860
StatutoryMinister's salary, the Executive Council Act47,84147,841-49,301
StatutoryParliamentary Assistant's salary, the Executive Council Act16,17332,346(16,173)33,155
 Total statutory appropriations64,01480,187(16,173)82,456
 Total operating expense26,305,21424,508,2871,796,92728,208,316
Capital expense
Item numberItemEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
3Ministry Administration4,0004,000--
 Total capital assets to be voted4,0004,000--
 Statutory appropriations    
Statutory

Amortization, the Financial Administration Act

2,0002,000--
 Total statutory appropriations2,0002,000--
 Total capital expense6,0006,000--
Capital assets
Item numberItemEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
2Ministry Administration3,0003,000--
 Total capital assets to be voted3,0003,000--
 Total capital assets3,0003,000--

Standard account by item and sub-items

Operating expense
Vote-
item
number
Standard account by item and sub-itemsAmount
$
Amount
$
3801-1Ministry Administration  
 

Salaries and wages

 19,107,800
 

Employee benefits

 2,038,200
 

Transportation and communication

 920,400
 

Services

 3,589,900
 

Supplies and equipment

 584,900
 

Transfer payments

  
 

Summer Experience Program (SEP)

 1,000
 Subtotal 26,242,200
 Less: recoveries 1,000
 Total operating expense to be voted 26,241,200
 Sub-items:  
 Main Office  
 

Salaries and wages

2,952,700 
 

Employee benefits

328,000 
 

Transportation and communication

191,100 
 

Services

96,300 
 

Supplies and equipment

83,4003,651,500
 Communications Services  
 

Salaries and wages

2,305,900 
 

Employee benefits

348,400 
 

Transportation and communication

48,000 
 

Services

90,500 
 

Supplies and equipment

121,0002,913,800
 Information Technology  
 

Services

1,155,1001,155,100
 Legal Services  
 

Transportation and communication

17,500 
 

Services

2,095,000 
 

Supplies and equipment

12,4002,124,900
 Regional Services  
 

Salaries and wages

6,961,900 
 

Employee benefits

684,900 
 

Transportation and communication

541,200 
 

Services

53,200 
 

Supplies and equipment

227,100 
 

Transfer payments

  
 

Summer Experience Program (SEP)

1,000 
 

Subtotal

8,469,300 
 

Less: recoveries

1,0008,468,300
 Human Resources  
 

Salaries and wages

1,385,000 
 

Employee benefits

91,000 
 

Transportation and communication

24,400 
 

Services

53,700 
 

Supplies and equipment

26,2001,580,300
 Financial and Administrative Support Service  
 

Salaries and wages

3,434,900 
 

Employee benefits

380,200 
 

Transportation and communication

70,000 
 

Services

26,700 
 

Supplies and equipment

95,3004,007,100
 Strategic Policy Development and Planning  
 

Salaries and wages

2,067,400 
 

Employee benefits

205,700 
 

Transportation and communication

28,200 
 

Services

19,400 
 

Supplies and equipment

19,5002,340,200
 Total operating expense to be voted 26,241,200
 Statutory appropriations  
Statutory

Minister's salary, the Executive Council Act

 47,841
Statutory

Parliamentary Assistant's salary, the Executive Council Act

 16,173
 Total operating expense for Ministry Administration Program 26,305,214
Capital expense
Vote-
item
number
Standard account by item and sub-itemsAmount
$
3801-3Ministry Administration 
 

Other transactions

4,000
 Total capital expense to be voted4,000
 Statutory appropriations 
 

Other transactions

 
Statutory

Amortization, the Financial Administration Act

2,000
 Total capital expense for Ministry Administration Program6,000
Capital assets
Vote-
item
number
Standard account by item and sub-itemsAmount
$
3801-2Ministry Administration 
 

Land

1,000
 

Land and marine fleet - asset costs

2,000
 Total capital assets to be voted3,000
 Total capital assets for Ministry Administration Program3,000

Tourism and Culture Capital Program — vote 3804

The ministry makes capital investments in its sectors that address repair and rehabilitation considerations, drive competitiveness and sustainability, and help Ontario enhance the visitor experience and its appeal as a regional, national and international tourist and cultural destination.

Vote summary

Capital expense
Item numberItemEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
1Tourism and Culture Capital60,892,20035,173,40025,718,80032,013,505
 Total capital expense to be voted60,892,20035,173,40025,718,80032,013,505
 Total capital expense60,892,20035,173,40025,718,80032,013,505

Standard account by item and sub-items

Capital expense
Vote-
item
number
Standard account by item and sub-itemsAmount
$
Amount
$
3804-1Tourism and Culture Capital  
 

Services

 2,895,000
 

Supplies and equipment

 1,000
 

Transfer payments

  
 

Grants in Support of Culture

5,000,000 
 

Agencies and Attractions Capital Sector Support

25,460,000 
 

Repairs and Rehabilitation Capital

27,536,20057,996,200
 Total capital expense to be voted 60,892,200
 Total capital expense for for Tourism and Culture Capital Program 60,892,200

Tourism and Culture Programs — vote 3805

The ministry is responsible for strategic policy, programs and services, and research initiatives related to the arts, cultural industries, community museums, public libraries and tourism in Ontario.

The ministry works with partners to profile Ontario to international and domestic audiences as a province that is rich in cultural resources and attractions. The ministry supports building strong, vibrant communities that promote lifelong learning with access to information through public libraries and exposure to cultural experiences through community museums. The ministry helps to cultivate and grow Ontario's regional and economic tourism profile, and provides funding to support festivals and events that enrich the lives of all Ontarians.

Vote summary

Operating expense
Item numberItemEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
1Tourism and Culture Programs98,438,20092,014,9006,423,30092,339,007
 Total operating expense to be voted98,438,20092,014,9006,423,30092,339,007
 Statutory appropriations    
Statutory

Bad Debt Expense, the Financial Administration Act

1,0001,000-243,841
 Total statutory appropriations1,0001,000-243,841
 Total operating expense98,439,20092,015,9006,423,30092,582,848
Capital expense
Item numberItemEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
3Tourism and Culture Programs1,0001,000--
 Total capital expense to be voted1,0001,000--
 Statutory appropriations    
Statutory

Amoritization, the Financial Administration Act

1,0001,000--
 Total statutory appropriations1,0001,000--
 Total capital expense2,0002,000--
Capital assets
Item numberItemEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
2Tourism and Culture Programs1,0001,000--
 Total capital assets to be voted1,0001,000--
 Total capital assets1,0001,000--

Standard account by item and sub-items

Operating expense
Vote-
item
number
Standard account by item and sub-itemsAmount
$
Amount
$
3805-1Tourism and Culture Programs  
 

Salaries and wages

 8,376,400
 

Employee benefits

 858,000
 

Transportation and communication

 148,700
 

Services

 972,300
 

Supplies and equipment

 92,600
 

Transfer payments

  
 

Festivals, Events and Attractions Grants

27,500,000 
 

Tourism Regions Funds

19,954,200 
 

Tourism Grants

1,001,000 
 

Arts and Culture Sector Funds

2,125,000 
 

Library Sector Statutory Supports

22,653,400 
 

Library Sector Funds

6,490,200 
 

Library Sector Grants

1,000 
 

Museum Sector Statutory Supports

4,894,600 
 

Museum Sector Grants

1,000 
 

Arts and Culture Sector Grants

2,870,800 
 

Tourism Investment and Development Grants

500,00087,991,200
 Subtotal 98,439,200
 Less: Recoveries 1,000
 Total operating expense to be voted 98,438,200
 Statutory appropriations  
 

Other transactions

  
Statutory

Bad Debt Expense, the Financial Administration Act

 1,000
 Total operating expense for Tourism and Culture Programs 98,439,200
Capital expense
Vote-
item
number
Standard account by item and sub-itemsAmount
$
3805-3Tourism and Culture Programs 
 

Other transactions

1,000
 Total capital expense to be voted1,000
 Statutory appropriations 
 

Other transactions

 
Statutory

Amortization, the Financial Administration Act

1,000
 Total capital expense for Tourism and Culture Programs2,000
Capital assets
Vote-
item
number
Standard account by item and sub-itemsAmount
$
3805-2Tourism and Culture Programs 
 

Land and marine fleet - asset costs

1,000
 Total capital assets to be voted1,000
 Total capital assets for Tourism and Culture Programs1,000

Ontario Trillium Foundation Program — vote 3806

The Ontario Trillium Foundation has a mission to build healthy and vibrant communities throughout Ontario by investing in community-based initiatives and strengthening the impact of Ontario's non-profit sector.

Vote summary

Operating expense
Item numberItemEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
1Ontario Trillium Foundation103,557,000103,557,000-103,557,000
 Total operating expense to be voted103,557,000103,557,000-103,557,000
 Total operating expense103,557,000103,557,000-103,557,000

Standard account by item and sub-items

Operating expense
Vote-
item
number
Standard account by item and sub-itemsAmount
$
Amount
$
3806-1Ontario Trillium Foundation  
 

Transfer payments

  
 

Ontario Trillium Foundation

103,557,000 
 Total operating expense to be voted 103,557,000
 Total operating expense for Ontario Trillium Foundation Program 103,557,000

Ontario Cultural Media Tax Credits — vote 3808

Ontario's cultural media tax credits incentivize increased levels of production in the film and television, interactive digital media and book publishing industries in Ontario. The tax credits help stimulate economic activity and job creation in Ontario while also enhancing the province's cultural profile.

The program is jointly administered by Ontario Creates, an agency of the ministry, and the Canada Revenue Agency.

Vote summary

Operating expense
Item numberItemEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
1Ontario Cultural Media Tax Credits1,028,352,4001,034,448,800(6,096,400)929,630,839
 Total operating expense to be voted1,028,352,4001,034,448,800(6,096,400)929,630,839
 Total operating expense1,028,352,4001,034,448,800(6,096,400)929,630,839

Standard account by item and sub-items

Operating expense
Vote-
item
number
Standard account by item and sub-itemsAmount
$
Amount
$
3808-1Ontario Cultural Media Tax Credits  
 

Transfer payments

  
 

Ontario Book Publishing Tax Credit

4,846,700 
 

Ontario Computer Animation and Special Effects Tax Credit

83,558,700 
 

Ontario Film and Television Tax Credit

314,140,200 
 

Ontario Interactive Digital Media Tax Credit

107,305,100 
 

Ontario Production Services Tax Credit

518,501,7001,028,352,400
 Total operating expense to be voted 1,028,352,400
 Total operating expense for Ontario Cultural Media Tax Credits 1,028,352,400

Agency Programs — vote 3811

The ministry's agencies, transfer payment entities and attractions promote the cultural fabric of Ontario as well as its economic growth and job creation by offering a range of educational, recreational, cultural and entertainment programs for residents and visitors. The ministry is responsible for governance, appointments, accountability and oversight of operating and capital funding for agencies and attractions within its portfolio, including two directly operated attractions.

Vote summary

Operating expense
Item numberItemEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
1Agency Programs213,475,500209,540,3003,935,200223,293,906
 Total operating expense to be voted213,475,500209,540,3003,935,200223,293,906
 Statutory appropriations    
Statutory

Bad Debt Expense, the Financial Administration Act

1,0001,000--
 Total statutory appropriations1,0001,000--
 Total operating expense213,476,500209,541,3003,935,200223,293,906
Capital expense
Item numberItemEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
3Agency Programs1,0001,000--
 Total capital expense to be voted1,0001,000--
 Statutory appropriations    
Statutory

Amoritization, the Financial Administration Act

1,0001,000--
 Total statutory appropriations1,0001,000--
 Total capital expense2,0002,000--
Capital assets
Item numberItemEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
2Agency Programs1,0001,000--
 Total capital assets to be voted1,0001,000--
 Total capital assets1,0001,000--

Standard account by item and sub-items

Operating expense
Vote-
item
number
Standard account by item and sub-itemsAmount
$
Amount
$
3811-1Agency Programs  
 

Salaries and wages

 8,638,900
 

Employee benefits

 1,135,500
 

Transportation and communication

 184,500
 

Services

 1,922,100
 

Supplies and equipment

 833,100
 

Transfer payments

  
 

Art Gallery of Ontario

21,072,300 
 

Royal Ontario Museum

27,280,900 
 

McMichael Canadian Collection

3,328,800 
 

Science North

6,828,900 
 

Ontario Arts Council

59,937,400 
 

Ontario Media Development Corporation

36,160,200 
 

St. Lawrence Parks Commission

8,380,000 
 

Agencies and Attractions Sector Support

1,000 
 

Ontario Tourism Marketing Partnership Corporation

33,735,900 
 

Royal Botanical Gardens

4,036,000200,761,400
 Total operating expense to be voted 213,475,500
 Statutory appropriations  
 

Other transactions

  
Statutory

Bad Debt Expense, the Financial Administration Act

 1,000
 Total operating expense for Agency Programs 213,476,500
Capital expense
Vote-
item
number
Standard account by item and sub-itemsAmount
$
3811-3Agency Programs 
 

Other transactions

1,000
 Total capital expense to be voted1,000
 Statutory appropriations 
 

Other transactions

 
Statutory

Amoritization, the Financial Administration Act

1,000
 Total capital expense for Agency Programs2,000
Capital assets
Vote-
item
number
Standard account by item and sub-itemsAmount
$
3811-2Agency Programs 
 

Land and marine fleet - asset costs

1,000
 Total capital assets to be voted1,000
 Total capital assets for Agency Programs1,000

Gaming Program — vote 3812

The ministry guides the development of provincial gaming policy and supports a strong gaming sector in a socially responsible manner through governance oversight of the Ontario Lottery and Gaming Corporation and policy development related to commercial matters, revenue sharing with First Nations, charitable gaming and responsible gambling.

Vote summary

Operating expense
Item numberItemEstimates
2025–26
$
Estimates
2024–25
$
Difference
Between
2025–26
and
2024–25
$
Actual
2023–24
$
1Gaming Program3,391,0001,906,9001,484,1001,884,429
 Total operating expense to be voted3,391,0001,906,9001,484,1001,884,429
 Total operating expense3,391,0001,906,9001,484,1001,884,429

Standard account by item and sub-items

Operating expense
Vote-
item
number
Standard account by item and sub-itemsAmount
$
3812-1Gaming Program 
 

Salaries and wages

1,960,600
 

Employee benefits

246,400
 

Transportation and communication

6,000
 

Services

1,174,000
 

Supplies and equipment

4,000
 Total operating expense to be voted3,391,000
 Total operating expense for Gaming Program3,391,000