OCASE

• This answer depends on when your company commenced animation or visual effects work on the film or television production. If you commenced your work on or after March 26, 2024, whether the production was certified for OFTTC or OPSTC and when does not impact your eligibility and timing for an OCASE tax credit for the production.

  However, if your animation or visual effects work on the film or television production commenced before March 26, 2024, then yes there is a timing issue. For purposes of OCASE, where your company began animation or visual effects work on a production before March 26, 2024, an eligible production is one that has already been issued an OFTTC or OPSTC Certificate of Eligibility. If you are a producer that will be applying for OFTTC or OPSTC and you have performed eligible animation or visual effects activities so you plan on applying for OCASE, you may wish to consider staggering your applications. Applicants for the OFTTC/OPSTC may apply to Ontario Creates as early as the first day of principal photography or key animation. OCASE applicants may only apply to Ontario Creates at the end of their fiscal year. If you have applied promptly, you will have your OFTTC/OPSTC Certificate of Eligibility in hand and it won’t hold up your OCASE application. Likewise, you may have contracted vendors to provide animation or visual effects services on your production. The processing of OCASE applications by those vendors for their work will be held up pending the processing and certification of your OFTTC/OPSTC. Producers are encouraged to communicate with their visual effects and animation suppliers as to when they file their OFTTC/OPSTC claims.