Tax Credit
Ontario Computer Animation and Special Effects Tax Credit
The Ontario Computer Animation and Special Effects (OCASE) tax credit is a refundable tax credit. It is available to corporations that perform eligible computer animation and special effects activities. The Canada Revenue Agency (CRA) administers the program on behalf of Ontario through the federal income tax system.
- 4.5/5.0
- Ontario. Ontario Creates
- All levels
- Last updated 1 month ago
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Description
The Ontario Computer Animation and Special Effects (OCASE) tax credit is a refundable tax credit. It is available to corporations that perform eligible computer animation and special effects activities. The Canada Revenue Agency (CRA) administers the program on behalf of Ontario through the federal income tax system.- The OCASE Tax Credit is calculated as 18% of the eligible Ontario labour expenditures incurred by a qualifying corporation with respect to eligible computer animation and special effects activities. There is no cap on eligible Ontario labour expenditures.