Ontario Computer Animation and Special Effects Tax Credit (OCASE)
Key questions
How much does Ontario Computer Animation and Special Effects Tax Credit (OCASE) pay?
Ontario Computer Animation and Special Effects Tax Credit (OCASE) pays 15–18% of eligible local spend in Canada. Minimum qualifying spend is €33K. It is not bankable.
Who is eligible for Ontario Computer Animation and Special Effects Tax Credit (OCASE)?
Ontario Computer Animation and Special Effects Tax Credit (OCASE) is open to TV series, documentaries and animation with a territorial link to Ontario. Eligible structures include official co-productions and service productions shooting in the territory. Canadian corporations with permanent establishment in Ontario performing eligible computer animation and special effects activities.
When is the next Ontario Computer Animation and Special Effects Tax Credit (OCASE) deadline?
Ontario Computer Animation and Special Effects Tax Credit (OCASE) accepts applications on a rolling basis, so there is no fixed deadline.
How do you apply for Ontario Computer Animation and Special Effects Tax Credit (OCASE)?
Applications for Ontario Computer Animation and Special Effects Tax Credit (OCASE) go to Ontario Creates / Ontario MOF through its online application portal. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.
Territorial spend requirement
Labour must be paid to Ontario residents who report to a permanent establishment in Ontario where eligible activities are carried out
Overview
The OCASE Tax Credit is a refundable tax credit of 18% based on eligible Ontario labour expenditures for computer animation and special effects activities. It can be claimed in addition to OFTTC or OPSTC.
Eligible formats
Eligibility
Canadian corporations with permanent establishment in Ontario performing eligible computer animation and special effects activities. Productions starting animation/VFX work after March 26, 2024 need minimum $25,000 CAD in eligible Ontario labour expenditures per production. Productions starting before this date must have OFTTC or OPSTC certification.