Ontario Computer Animation and Special Effects Tax Credit (OCASE)
Ontario Creates / Canada Revenue Agency
18% of eligible Ontario labour expenditures (no cap); administration fee 0.15% of eligible expenditures, min $500, max $10,000
Refundable credit on Ontario labour costs for computer animation and digital visual effects on film and TV productions.
Open the official page ↗How to apply
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Who qualifies
Canadian corporation with a permanent establishment in Ontario filing an Ontario return. Work started on or after March 26, 2024: non-interactive audiovisual content, more than $25,000 in Ontario labour per production, not an excluded genre. Earlier work needed an OFTTC or OPSTC certificate. Apply to Ontario Creates for a Certificate of Eligibility after year end; filed with the T2.
Evidence from the official page
- amount“The OCASE Tax Credit is calculated as 18% of the eligible Ontario labour expenditures” source ↗
- deadline“Ontario Creates does not impose a deadline for OCASE applications” source ↗
Verified 2026-10-07 · High confidence. Always confirm on the official page before applying.