Administered by Government of Ontario · Last verified: July 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.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityOntario Computer Animation and Special Effects Tax Credit (OCASE) is generally open to incorporated businesses, in Ontario, in Creative & Media, Technology & Software. Confirm the full criteria on the official program page before applying.
The estimated value is 18% of eligible Ontario labour (no cap). The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Confirm your animation or VFX activities are eligible 2. Apply to Ontario Creates for a Certificate of Eligibility after your fiscal year end 3. File the certificate with your T2 corporate tax return using Schedule 554 4. Contact the CRA Film Services Unit with eligibility questions