Animation companies, Visual Effects houses, post-production companies or 3D Service Providers working under contract to the production’s producer.
Production companies and production services companies which have performed activities directly in support of digital animation or visual effects (See Producer’s Claim Primer).
A qualifying applicant must be incorporated in Canada, file an Ontario corporate tax return and have a permanent establishment in Ontario where animation or visual effects activities are performed.
The labour being claimed must have been paid by your company for employees or freelance individuals. If you have hired a visual effects service provider, they will be the OCASE applicant for the labour they have paid.
There may be more than one OCASE applicant on a production as more than one company may have performed eligible digital animation / visual effects activities. Ontario Creates will issue a Certificate of Eligibility to each eligible company for their own expenditures.
