Ontario Computer Animation and Special Effects Tax Credit (OCASE)

Who can apply

Applicants must:

1. be a Canadian corporation;
2. perform eligible computer animation and special effects activities for the eligible production at a permanent establishment in Ontario for the tax year;
3. not be exempt from tax under Part III of the Taxation Act, 2007 (Ontario) for the tax year;
4. not be controlled directly or indirectly, at any time in the tax year, in any way, by one or more corporations, all or part of whose taxable income is exempt from tax under section 57 of the Corporations Tax Act (Ontario) or Part III of the Taxation Act, 2007 (Ontario);
5. not be a prescribed labour-sponsored venture capital corporation at any time in the tax year;
6. receive the Ontario production services tax credit or the Ontario film and television tax credit.

(EXCLUDE/to remove: 3. it is not “controlled directly or indirectly in any manner” (see link in Appendix 1) by one or more corporations that are exempt from tax under Part II of the Corporations Tax Act (Ontario), nor is it a labour-sponsored venture capital corporation as defined in the Income Tax Act (Canada).”

The production must also have received an OFTTC or OPSTC certificate to be eligible for the OCASE tax credit.

The OCASE Tax Credit legislation (Section 90 of the Taxation Act, 2007) and OCASE Tax Credit regulation (Regulation 37/09) take precedence over any provision of these Guidelines.