OCASE

• There isn’t an eligible positions list or standard labour template for animated productions, since the positions depend on the type of animation and other variables. However, here is a general guide on the positions which can be included as eligible labour for OCASE.

  
  

  Eligible animation labour must be directly in support of the creation of the eligible computer animation activities. This includes directors, lead voices, and all positions that directly relate to the creation of the animation. The positions involved in design, modelling, rendering, lighting, painting, animating, and compositing are all eligible. However, positions which are indirectly related to the creation of the eligible animation, such as overhead activities (corporate, managerial and administration functions), legal, accounting and marketing are not eligible.

  
  

  For example, if the individual producer has a background as an animator and had a lot of creative input, we may allow a reasonable allocation of their labour. The entire amount would not be eligible as they also have administrative duties (such as hiring staff, etc.) which are not eligible for OCASE. We also take into account the number of other executive and support staff (producers, executive producers and production managers) there are on the production. If there are a few production managers, then it would be reasonable that the individual producer has more free time for the creative input mentioned above. Ontario Creates must be satisfied that any managerial, accounting, and administrative labour is not being claimed for OCASE.

  
  

  Unfortunately, there is no one size fits all answer, as animation companies vary greatly, as do the positions used on a production. If you claim a position which isn’t typically eligible animation labour, we require a detailed description of that role and a copy of the individual’s employment agreement which clearly outlines their creative input or hands on role in the creation of the eligible animation. One of the main factors we look at is the size and expertise of the applicant corporation. If it’s a large corporation, then we wouldn’t allow positions such as producer or executive producer, unless you could provide strong support to our satisfaction and executed employment agreements which demonstrate that the position directly contributed to the creation of the eligible animation. Keep in mind that CRA is the final authority on the amounts claimed and may choose to investigate the percentages allocated as eligible labour should they audit your file.