The OCASE Tax Credit is a refundable tax credit based on eligible Ontario labour expenditures incurred by a qualifying corporation during a taxation year with respect to eligible computer animation and special effects activities.
The OCASE tax credit is calculated as 18% of the eligible Ontario labour expenditures within a qualifying corporation.
Eligible computer animation and special effects activities include designing, modelling, rendering, lighting, painting, animating and compositing (does not include activities that are scientific research and experimental development)
Eligible labour expenditures include:
In order to be eligible for OCASE, a Canadian corporation must be:
Productions must be created for commercial exploitation, but must not be in an excluded genre.
OCASE accepts applications for each taxation year.
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