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Ontario Computer Animation and Special Effects Tax Credit (OCASE)
Refundable tax credit for digital animation work
Last Update: April 9, 2026
Funding available
Up to 18% of project cost
Timeline
- Open continuously
Location
Ontario, Canada
Overview
Ontario’s refundable tax credit supports eligible computer animation and special effects work in Ontario. The program covers qualifying labour expenditures for film and television productions and claims are filed through Ontario Creates and the CRA.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Obtain certifications or accreditations
Eligible Funding
- Up to 18% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Information and cultural industries
- Arts, entertainment and recreation
Location
- Ontario
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Computer animation production
- Visual effects production
- Live-action digital effects work directly supporting eligible productions
Documents Needed
- Certificate of Eligibility issued by Ontario Creates
- Completed Schedule 554 for each eligible production
- T2 Corporation Income Tax Return
Official resources
Eligibility
Who is eligible?
- Animation companies
- Visual effects houses
- Post-production houses
- Film and television production companies
Who is not eligible
- Non-corporate applicants
- Corporations without a permanent establishment in Ontario
- Corporations exempt from tax under Ontario rules
- Labour-sponsored venture capital corporations
Eligible expenses
- Eligible Ontario labour costs, including salaries and wages
- Freelancer remuneration, including arm’s-length incorporated individuals
- Labour directly attributable to eligible animation or visual effects work
Ineligible Costs and Activities
- Scientific research and experimental development
- Audio effects, in-camera effects, credit rolls and subtitles
- Effects created mainly through editing or used only in promotional material
- Indirect overhead-type work, such as administrative or peripheral personnel costs
Eligible geographic areas
- Ontario
Selection criteria
- Completeness of the application package
- Eligibility of the corporation and production
- Accuracy and support for claimed labour expenditures
- Clear evidence of work performed in Ontario
How to apply
- Step 1: Obtain the Certificate of Eligibility
- Apply online to Ontario Creates for a Certificate of Eligibility.
- Ontario Creates reviews the application and, if approved, issues the certificate.
- Step 2: File the tax claim with the CRA
- File the Federal corporate tax return (T2) with Schedule T2SCH554 and the Certificate of Eligibility.
- If filing a paper return, send the return and required attachments to the tax centre.
Processing and Agreement
- Ontario Creates reviews the application and issues a Certificate of Eligibility if approved
- The CRA audits the return after the certificate and tax filing are submitted
- The CRA then issues a notice of assessment and, if applicable, a refund
Additional information
- Ontario Creates issues a Certificate of Eligibility for the claim.
- The CRA reviews the T2 return and Schedule 554 after submission.
- A screen credit is not required for OCASE-certified productions.
- Ontario Creates may request additional supporting information if needed.
Contacts
Frequently Asked Questions about the Ontario Computer Animation and Special Effects Tax Credit (OCASE) Program
What is the Ontario Computer Animation and Special Effects Tax Credit (OCASE)?
Ontario’s refundable tax credit supports eligible computer animation and special effects work in Ontario. The program covers qualifying labour expenditures for film and television productions and claims are filed through Ontario Creates and the CRA.
How much funding can be received?
Ontario Computer Animation and Special Effects Tax Credit (OCASE) Funds up to 18% of admissible expenses.
Who is eligible for the Ontario Computer Animation and Special Effects Tax Credit (OCASE) program?
To be eligible for the Ontario Computer Animation and Special Effects Tax Credit (OCASE) program, you must:
Canadian corporation with Ontario presence
Eligible animation or VFX work in Ontario
Work tied to an eligible production
What expenses are eligible under Ontario Computer Animation and Special Effects Tax Credit (OCASE)?
Computer animation production
Visual effects production
Live-action digital effects work directly supporting eligible productions
Who can I contact for more information about the Ontario Computer Animation and Special Effects Tax Credit (OCASE)?
You can contact Ontario Creates by email at applyhelp@ontariocreates.ca or by phone at 416-973-3407.
Where is the Ontario Computer Animation and Special Effects Tax Credit (OCASE) available?
The Ontario Computer Animation and Special Effects Tax Credit (OCASE) program is available the province of Ontario.
Is the Ontario Computer Animation and Special Effects Tax Credit (OCASE) a grant, loan, or tax credit?
Ontario Computer Animation and Special Effects Tax Credit (OCASE) is a Tax Credits