Can you stack Ontario Computer Animation and Special Effects Tax Credit (OCASE) and Ontario Production Services Tax Credit (OPSTC)?
Yes. Ontario Computer Animation and Special Effects Tax Credit (OCASE) and Ontario Production Services Tax Credit (OPSTC) can be combined. They fund different things, so the trick is simple: apply to each separately and never claim the same dollar twice.
Ontario Computer Animation and Special Effects Tax Credit (OCASE)
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.
Ontario Production Services Tax Credit (OPSTC)
A refundable Ontario tax credit equal to 21.5% of qualifying production expenditures (labour, service contracts, and tangible property) incurred in Ontario for an eligible film or television production. There are no per-project or annual caps. The company must be Canadian or foreign owned with a permanent establishment in Ontario and must own the copyright or contract directly with the copyright owner. A production that receives the OFTTC cannot also claim the OPSTC, and Ontario labour must be at least 25% of claimed expenditures.
How to stack them
- 01Confirm you meet each program's eligibility on its own. Ontario Computer Animation and Special Effects Tax Credit (OCASE) and Ontario Production Services Tax Credit (OPSTC) are assessed separately.
- 02Apply to each program through its own application. There is no combined form.
- 03Allocate distinct costs to each program. You cannot claim the same dollar of expense under both, but you can fund different parts of the same project.
- 04Track both deadlines and keep the paperwork separated, so each claim stands on its own.
Stacking rules vary by program and change over time. Confirm the current rules with each program, or take the quiz and we will flag the combinations you qualify for.