CANADA FILMING INCENTIVES

The Ontario Computer Animation and Special Effects Tax Credit (OCASE)

Overview

Type of incentivePayroll Tax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions

Specifics

Benefit as a % of spend18.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? No
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Use Local cast & Crew
When will the benefit/incentive be received?
  • - End of national fiscal year
Additional incentives or advantages
  • - VAT / GST /Sales Tax recoverable
  • - You must contact the Film Service Units (FSUs), who administer or provide access to all Canada Revenue Agency (CRA) programmes dealing with film production in Canada and foreign location filming in Canada.

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