My production isn't eligible for OFTTC or OPSTC - am I eligible for OCASE?
OCASE
If your animation or visual effects work on a production commenced before March 26, 2024, then the production must receive an OFTTC or OPSTC Certificate in order to be eligible for the OCASE tax credit.
If your animation or visual effects work on a production commenced on or after March 26, 2024 then the production doesn’t have to be certified under OFTTC or OPSTC. That tethering requirement is replaced with a requirement that you must incur a minimum of $25,000 in eligible Ontario labour expenditures for each film or television production for which the OCASE tax credit is claimed and there are additional excluded genres.