Ontario Computer Animation and Special Effects Tax Credit (OCASE)

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.