Business Assistance Programs
Ontario Computer Animation and Special Effects Tax Credit
|Ontario Media Development Corporation|
|The Ontario Computer Animation and Special Effect (OCASE) Tax Credit provides a 20% refundable tax credit for labour costs incurred for digital animation and digital visual effects produced in Ontario for use in film or television productions.
Digital animation and digital visual effects in film and television productions can qualify for the OCASE tax credit as well as the Ontario Film and Television tax credit of 20% for a total of up to 40%. First time productions can qualify for total credits of up to 50% for labour costs in respect of digital animation or digital visual effects.
The Canada Revenue Agency is the first point of contact for all corporate tax enquiries. (1 800 959-5525)|