An independent registry of Northern Ontario funding Data updated Oct 1, 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 18% of eligible Ontario labour expenditures, with no cap on eligible labour. For animation/VFX work commencing on or after March 26, 2024, a minimum of $25,000 in Ontario labour expenditures per film or television production applies (can be met cumulatively across the claim year and the previous taxation year).

ontariocreates.ca · Last verified Oct 1, 2026 · Auto-checked against official source

18% of eligible Ontario labour expenditures ... no cap on eligible Ontario labour expenditures ... a minimum of $25,000 in Ontario labour expenditures for each film or television production

Instrument
Tax credit
Status
Open, continuous intake no fixed deadline; approvals on the funder's cycle
Who qualifies
Businesses
  • 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 Oct 1, 2026 · Auto-checked against official source

a Canadian corporation that is Canadian or foreign-owned, has a permanent establishment in Ontario and files an Ontario corporate tax return

Where
Algoma District · Cochrane District · Greater Sudbury (single-tier census division) · Kenora District · Manitoulin District · District Municipality of Muskoka · Nipissing District · Parry Sound District · Rainy River District · Sudbury District (excl. Greater Sudbury) · Thunder Bay District · Timiskaming District11 of 11 Northern Ontario districts are eligible for this program.Algoma District: eligibleCochrane District: eligibleGreater Sudbury (single-tier census division): eligibleKenora District: eligibleManitoulin District: eligibleNipissing District: eligibleParry Sound District: eligibleRainy River District: eligibleSudbury District (excl. Greater Sudbury): eligibleThunder Bay District: eligibleTimiskaming District: eligible

11 of 11 Northern Ontario districts are eligible for this program. A filled dot is eligible, an outline is not.

Built for
Film & television

How do you apply?

  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 Oct 1, 2026 · Auto-checked against official source

Can you combine this with other funding?

  • 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.

Where else could this money come from?

Chosen by what these programs have in common with this one, not by hand. The reason is shown for each, so you can judge whether it holds.

  • Ontario Creates IP Fund Next intake not announced
    same funder (Ontario Creates); both for film & television; film, tv, ontario creates — $5,000 – $500,000

Guides that cover this program

Notes on this record

All figures verified on the official Ontario Creates OCASE page 2026-08-17. OCASE is a refundable corporate tax credit administered jointly by Ontario Creates (certificate) and the CRA (claim).

Apply

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

www.ontariocreates.ca