Computer Animation and Special Effects Tax Credit
Your corporation may qualify for an 18% 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
- Have received an Ontario Film and Television Tax Credit or Ontario Production Services Tax Credit certificate
Other conditions apply.
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