Ontario Computer Animation and Special Effects Tax Credit

Industries: computer animation, special effects, visual effects, post-production, film and television production

Region: Ontario

Other Criteria: Canadian corporation, Canadian or foreign-owned, Has a permanent establishment in Ontario, Files an Ontario corporate tax return, Performs eligible computer animation and special effects activities, Productions created for commercial exploitation, Eligible animation or visual effects means animation or visual effects created using digital technologies, Labour expenditures paid to Ontario residents, Labour expenditures must be incurred in the taxation year and paid in the taxation year or within 60 days after the end of the taxation year, For activities commenced on or after March 26, 2024: incurs a minimum of $25,000 in Ontario labour expenditures for each film or television production, For activities commenced on or after March 26, 2024: production consists solely of non-interactive audiovisual content, For activities commenced on or after March 26, 2024: produced for commercial exploitation by means of theatrical distribution, television broadcast, or alternative means (online, VOD, physical media)