If a company’s animation or visual effects activities on a production commenced on or after March 26, 2024, are productions that are only exhibited on online platforms eligible for OCASE?
OCASE
Where a company’s animation or visual effects work began on a production on or after March 26, 2024, the production is no longer required to be certified under the OFTTC or OPSTC in order to be eligible for the OCASE tax credit. To be considered an eligible production, it must be produced for commercial exploitation by means of one or more of,
- A theatrical distribution,
- A Television broadcast, or
- An alternative Means
Alternative means is a means of making a film or television production commercially available for viewing by the public via download or streaming over the Internet, via video-on-demand or on physical media. So a production exhibited solely on online platforms can be an eligible production where a company’s animation and visual effects activities commenced on or after March 26, 2024.