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Source verified August 2, 2026
Ontario Computer Animation and Special Effects Tax Credit (OCASE)
Refundable Ontario tax credit for animation and special effects
Funding available
Up to 18% of project cost
Deadline
Open continuously
Location
Ontario, Canada
Overview
The Ontario Computer Animation and Special Effects Tax Credit (OCASE) is a refundable tax credit worth 18% of eligible Ontario labour expenditures for qualifying corporations in Ontario. It supports eligible computer animation and special effects work, including salaries and wages, freelancer remuneration, and activities such as designing, modelling, and compositing.
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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
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Ontario
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Eligible computer animation and special effects activities carried out in Ontario directly in support of the production of eligible animation or visual effects for use in eligible productions
- Designing, modelling, rendering, lighting, painting, animating and compositing
Documents Needed
- Certificate of eligibility issued by Ontario Creates
- Completed Schedule 554 for each eligible production
- T2 Corporation Income Tax Return
Official resources
Program guide
Application form
Eligibility
Who is eligible?
- Animation or visual effects houses
- Post-production houses
- Film and television production companies
Who is not eligible
- Corporations exempt from tax under Part III of the Taxation Act, 2007 (Ontario) for the tax year
- Corporations controlled directly or indirectly, at any time in the tax year, by one or more corporations whose taxable income is exempt from tax under section 57 of the Corporations Tax Act (Ontario) or Part III of the Taxation Act, 2007 (Ontario)
- Prescribed labour-sponsored venture capital corporations
Eligible expenses
- Salaries and wages
- Remuneration paid to freelancers who are individuals, partnerships or arm’s-length incorporated individuals, such as loan-out corporations
Ineligible Costs and Activities
- Audio effects, in-camera effects, credit rolls and subtitles
- Animation or visual effects all or substantially all of which are created by editing activities
- Animation or visual effects for use in promotional material for the eligible production
- Activities that are scientific research and experimental development
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
- Before claiming the credit, apply online to Ontario Creates for a certificate of eligibility
- To claim the credit, file the certificate of eligibility with your T2 Corporation Income Tax Return for the year
- If you file electronically, use T2 Attach-a-Doc
- If you file a paper return, send the return and required attachments to your tax centre
Processing and Agreement
- Ontario Creates issues a Certificate of Eligibility for the taxation year
- The certificate must be filed with the Canada Revenue Agency together with the tax return in order to claim the tax credit
- The CRA will not begin to process the claim until it receives all required documents
Additional information
- The OCASE Tax Credit is jointly administered by Ontario Creates – an agency of the Government of Ontario - and the Canada Revenue Agency.
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)?
The Ontario Computer Animation and Special Effects Tax Credit (OCASE) is a refundable tax credit worth 18% of eligible Ontario labour expenditures for qualifying corporations in Ontario. It supports eligible computer animation and special effects work, including salaries and wages, freelancer remuneration, and activities such as designing, modelling, and compositing.
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 a permanent establishment in Ontario
Eligible computer animation and special effects activities must be performed in Ontario
Productions started on or after March 26, 2024 must exceed $25,000 in Ontario labour expenditures per film or television production
What expenses are eligible under Ontario Computer Animation and Special Effects Tax Credit (OCASE)?
Eligible computer animation and special effects activities carried out in Ontario directly in support of the production of eligible animation or visual effects for use in eligible productions
Designing, modelling, rendering, lighting, painting, animating and compositing
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