Ontario Computer Animation and Special Effects Tax Credit (OCASE)
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Eligibility & Details
What this program funds and who can apply
Program Description
Refundable tax credit of 18% of eligible Ontario labour expenditures for qualifying corporations performing computer animation and visual effects work on film and television productions. Unlike the OIDMTC (which covers interactive digital media and video games), OCASE targets non-interactive audiovisual content — feature films, TV series, and streaming productions. As of March 26, 2024, OCASE no longer requires productions to also hold OFTTC or OPSTC certification, making it accessible to pure animation and VFX service companies that weren't eligible before.
Eligibility Requirements
- Must be a Canadian corporation (Canadian or foreign-owned) with a permanent establishment in Ontario
- Must perform eligible computer animation and/or visual effects activities in Ontario
- Must file an Ontario corporate tax return
- Must incur a minimum of $25,000 in Ontario labour expenditures per eligible production within the claim year (or cumulatively across two consecutive years)
- Productions must be non-interactive audiovisual content produced for commercial exploitation via theatrical, television, or streaming/download platforms
- Must obtain a Certificate of Eligibility from Ontario Creates before claiming the credit with CRA
Quick Assessment
Funding Details
- Amount
- 18% of eligible Ontario labour expenditures (no cap on eligible labour amount)
- Type
- Tax Credit
- Level
- Provincial
- Credit rate
- Up to 18% of eligible costs
- Deadline
- Ongoing — claim via annual T2 corporate tax return
Program Scorecard
Competition, effort, and approval at a glance
Everything you need to claim OCASE
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 6-document checklist with what each reviewer is actually checking
- 4-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 4-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
How to claim
Insider tips, common pitfalls, and what successful applicants look like
Insider TipThe 2024 'untethering' is the key unlock — VFX and animation studios doing work on US or international productions that never qualified for OFTTC can now access OCASE independently, as long as the work is commercial audiovisual content and meets the $25K Ontario labour minimum.
Success Profile
Evaluation Criteria
Application Playbook
Step-by-step process, required documents, and expenses
Application Steps
Required Documents 6
Eligible Expenses 3
Ineligible Expenses 8
Claim timing
Deadline Notes
Ineligible Organizations
Applying for OCASE? Most founders end up needing more than one template — grab the Founder Pack ($59 · saves $27 vs separate) →
Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
Compatible Programs
Clawback Risk
Low RiskHow OCASE Compares
Side-by-side with similar programs
| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Ontario Computer Animation and Specia... | 18% of eligible Ontario | Moderate | Tax Credit Offset | Ongoing — claim via... |
| Creative Industries Funding | Varies | Moderate | Reimbursement | Ongoing (multiple... |
| Creative Export Canada | Up to $2,500,000 | Hard | Varies | Annual Calls |
| Canada Council for the Arts Grants | Varies | Moderate | Milestone-Based | Multiple annual cycles.... |
| Project Development Fund (Creative BC) | Up to $20,000 | Hard | Advance Payment | 2026/27 fiscal year open... |
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Frequently Asked Questions
Quick answers to the questions founders most often ask about OCASE