Computer Animation and Special Effects Tax Credit 

Ontario Media Development Corporation, Government of Ontario

Applies only to: Ontario

Your corporation may qualify for a 20% refundable tax credit on labour costs for computer animation and special effects activities.

To qualify, you should:

  • Have a permanent location in Ontario
  • File an Ontario corporate tax return
  • Use digital technology to create animation or visual effects
  • Make productions for commercial use that are not in an excluded genre

Eligible activities include:

  • Design
  • Modelling
  • Rendering
  • Lighting
  • Painting
  • Animating
  • Compositing

Other conditions apply.