Computer Animation and Special Effects Tax Credit 

Ontario Media Development Corporation, Government of Ontario
Applies only to: Ontario

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.

Date modified: