An independent registry of Northern Ontario funding Data updated Aug 17, 2026 · CC-BY-4.0
Northern Ontario Grants
Open, continuous intake

Ontario Computer Animation and Special Effects Tax Credit (OCASE)

by Ontario Creates

Also known as: OCASE

OCASE is Ontario's 18% tax credit on eligible Ontario labour for computer animation and visual effects work, with no cap on eligible labour. Any Canadian corporation (Canadian or foreign-owned) with a permanent establishment in Ontario can claim it. Since March 26, 2024, productions no longer need OFTTC/OPSTC certification, but a $25,000 minimum Ontario labour spend per production applies. Certificate from Ontario Creates, then file with your T2.

Amount
Up to 18% of costs

ontariocreates.ca · Last verified Aug 17, 2026 · Auto-checked against official source

Instrument
Tax credit
Status
Open, continuous intake no fixed deadline; approvals on the funder's cycle
Who qualifies
Canadian corporation
  • Canadian corporation (Canadian or foreign-owned) with a permanent establishment in Ontario, filing an Ontario corporate tax return
  • Typical claimants: animation/VFX houses, post-production companies, film and television production companies
  • Eligible activities: designing, modelling, rendering, lighting, painting, animating and compositing, excludes scientific research and experimental development
  • Eligible labour: employee salaries/wages plus freelancers (individuals, partnerships, or single-shareholder corporations) directly attributable to eligible activities

ontariocreates.ca · Last verified Aug 17, 2026 · Auto-checked against official source

Application process

  1. Apply to Ontario Creates for a Certificate of Eligibility
  2. File the certificate with the CRA alongside the T2 corporate tax return

ontariocreates.ca · Last verified Aug 17, 2026 · Auto-checked against official source

Stacking

  • Ontario Film & Television Tax Credit (with regional bonus), The same production can support both credits: OCASE covers eligible animation/VFX labour while the OFTTC covers the production's qualifying labour. Untethering (March 26, 2024): for animation/VFX work commencing on or after that date, OCASE no longer requires the production to be OFTTC/OPSTC-certified.

Common questions

What changed in 2024?

Two things, for animation/VFX work commencing on or after March 26, 2024: OCASE was untethered (no more OFTTC/OPSTC certification requirement), and a minimum of $25,000 in Ontario labour expenditures per film or TV production was introduced, the threshold can be met cumulatively over the claim year and the previous taxation year.

What work qualifies?

Designing, modelling, rendering, lighting, painting, animating and compositing for eligible film/TV productions. Scientific research and experimental development is excluded.

Can I claim OCASE and the OFTTC on the same production?

Yes, they cover different expenditure pools, and since March 26, 2024 OCASE eligibility no longer depends on OFTTC/OPSTC certification at all.

Do freelancers count as eligible labour?

Yes, amounts paid to freelancers who are individuals, partnerships, or incorporated single-shareholder entities count, alongside employee salaries and wages directly attributable to eligible activities.

Apply

Apply on the funder’s site and confirm current terms there:

www.ontariocreates.ca