Last verified: June 2026
A refundable Ontario tax credit equal to 18% of eligible Ontario labour costs for computer animation and special effects work on film and television productions. There is no cap on eligible labour. For work that started on or after March 26, 2024, the production no longer needs an OFTTC or OPSTC certificate, but the corporation must incur more than $25,000 in Ontario labour per production. Qualifying corporations include animation houses, visual effects houses, post-production houses, and production companies with a permanent establishment in Ontario.
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