Ontario Computer Animation and Special Effects Tax Credit (OCASE)
Compared with the 242 other application forms we have read
- Money you have already spent can still count, up to 24 months back. Only 14 put a window on it.
- Scored mainly on who you are, not what you propose. 29 lead with that.
- Only 1 written answer, against a median of 5.
Can you claim this credit?
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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
Very accessible — simple application
Low competition — good odds of approval
Moderate — standard requirements
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
How OCASE judges your application
What the reviewer scores, what gets applications rejected, and what to write.
Distilled from 6+ source documents, condensed into one brief. Sources as of 2026-09-07.
6 of the sources
- Ontario Computer Animation & Special Effects Tax Credit ontariocreates.ca
- OCASE Guidelines ontariocreates.ca
- Corporate Schedule ontariocreates.ca
- Schedule 554, Ontario Computer Animation and Special Effects Tax… canada.ca
- T2SCH554 Ontario Computer Animation and Special Effects Tax Credit canada.ca
- Eligible Positions for a Producer's OCASE Claim ontariocreates.ca
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What OCASE favours
You must clearly show how the VFX percentage was calculated◦
“The onus is on you to clearly demonstrate how the VFX % was calculated.”
The form
Corporate Schedule
- 1Applicant Corporationshort answer
- 2Corporation addressesshort answer
- 3Corporation identifiers and datesshort answer
- 4Articles of amendmenttable
- 5Publicly traded statusselection
- 6Voting Shareholderstable
- 7Officers and Directors of the Corporationtable
- 8Authorized signing officershort answer
CRA Schedule 554
- 9Part 1 – Contact Informationshort answer
- 10Part 2 – Identifying the eligible productionshort answer
- 11Part 3 – Eligibilitycheckboxes
- 12Part 4 – Ontario labour expenditures after April 23, 2015table
- 13Part 5 – Assistance after April 23, 2015table
- 14Part 6 – Tax credit calculationtable
Ontario Creates application
- 15Description of the visual effects or animation being claimedwritten answer
Description of the visual effects or animation being claimed which includes:
- 16Breakdown/schedule of eligible Ontario labour expenditures for eligible activities for the taxation year (per production)spreadsheet
OCASE states no length limits for these answers.
Judged against
- 1
Is this a qualifying Ontario corporation?
Show them Give your incorporation date and number, Ontario address, and the shareholder, officer and director list with citizenship.◦
In the funder’s words · 5
- Qualifying corporation
- Corporate status and ownership
- Corporate status and control
- Statutory corporation eligibility
- This is an eligibility and expenditure-review tax credit, not a competitive merit programme.
- 2
Is the claimed work eligible animation or VFX?
What to show, and the funder’s 2 criteria behind it in Premium
- 3
Are the Ontario labour costs evidenced?
What to show, and the funder’s 2 criteria behind it in Premium
- 4
Does the credit calculation hold up?
What to show, and the funder’s 3 criteria behind it in Premium
2 questions the reviewer answers about you, in Premium.
Where applicants fail
“Supporting labour, such as technology support or administration is typically not eligible. Also please note general post-production i.e. offline and online editing are not eligible”
“Often applicants do not break out labour into categories on their labour schedules or in their OCASE application, i.e. wages, incorporated single shareholder loan-outs, sole proprietorship/freelancer remuneration.”
Premium · the rest of this brief
See all 6 rules that can reject you and every criterion you are judged on. Then we draft your application for you.
3 more rules that can reject you · 7 more criteria · 12 more prompts
Do you pass?
Each one can rule you out. Tick the ones you meet.
Your business
Incorporated in Canada
Must be incorporated in Canada but can be Canadian or Foreign owned
Permanent establishment in Ontario
Must have a permanent establishment in Ontario where animation and special effects activities are performed
The project
Labour is animation or VFX creation
Only labour directly related to the creation of visual effects or animation can be claimed for OCASE.
Documents to attach
Ticks are kept on this device.
The money
Credit rate18% of qualifying expenditures, refundable
The OCASE tax credit is a refundable tax credit that is equal to 18% of expenditures incurred after April 23, 2015, by a qualifying corporation in a tax year, that are directly attributable to eligible computer animation and special effects activities (ECASEA) for an eligible production.
StackingStacks with OPSTC or OFTTC credits
can be claimed in addition to an OPSTC or OFTTC tax credit
Costs before approvalFee applies to claims older than 24 months
Please note that there is a fee for filing claims that are more than 24 months old.
FeesExtra $100 for late Certificate applications
There is an additional filing fee of $100 applied to applications for Certificates of Eligibility received more than 24 months after the year-end of the claim.
What it pays for · 1
- Only labour directly related to the creation of visual effects or animation can be claimed for OCASE.
What it does not pay for · 1
- Supporting labour, such as technology support or administration is typically not eligible.
From application to money
- Apply at year-endApply at end of tax year
- 90 days to submit90 daysSubmit within 90 days of starting
- Certificate issuedOntario Creates issues Certificate of Eligibility
- Claim on the T2File T2 with Schedule T2SCH554 and certificate
In the funder’s words · 4
- Apply at year-end
- An application for an OCASE Tax Credit Certificate of Eligibility can be made to Ontario Creates at the end of the qualifying corporation’s taxation year.
- 90 days to submit
- Once you start an application on the OAP you have 90 days to submit it before it expires.
- Certificate issued
- Ontario Creates reviews the eligibility of the company and the productions and issues a Certificate of Eligibility for each taxation year, listing productions included in the claim, and the OCASE estimate.
- Claim on the T2
- To claim the OCASE tax credit a qualifying corporation must file its T2 return with Schedule T2SCH554 and the Certificate of Eligibility with the CRA.
Quoted lines are word for word from the source documents; lines marked ◦ are our reading of them.
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
- Your Application Game Plan — the print-ready PDF the preview below describes
- 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
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
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 |
| Telefilm Canada Funding Programs | Varies | Hard | Mixed (Advance + Reimb.) | Multiple annual intake... |
| Canada Council for the Arts Grants | Varies | Moderate | Milestone-Based | Multiple annual cycles.... |
Related Programs
Other programs you might be eligible for
Frequently Asked Questions
Quick answers to the questions founders most often ask about OCASE