Is 3D work eligible for the OCASE tax credit and how can it be claimed?
Both the shooting of a live-action production in 3D, as well as converting a 2D production into 3D are eligible activities under OCASE. On a live-action production shot in 3D, a producer may make an OCASE claim provided that there was work performed during filming on shots that are later manipulated for depth perception and other VFX properties. Only labour of the crew associated with manipulating the stereoscopic image, that is, only labour over and above what would be needed in a conventional 2D shoot, is eligible under a Producer’s 3D OCASE Claim.
A visual effects house or post-production house must be under contract with the producer in order for their work on a live-action 3D shoot or a conversion project to be eligible. Note that some conversions from 2D to 3D are carried out years after the original production was produced. If the production is being converted for a re-release by a different company than the original production company, the VFX/post-production house will not be considered to be under contract with the producer and that scenario would not qualify for the OCASE tax credit.