OCASE

• The following types of production are ineligible for the OCASE tax credit regardless of when your company commenced animation or visual effects activities on the production:
  
  i) news, current events or public affairs programming, or a programme that includes weather or market reports,

  ii) a talk show,

  iii) a production in respect of a game, questionnaire or contest (other than a production directed primarily at minors),

  iv) a sports event or activity,

  v) a gala presentation or an awards show,

  vi) a production that solicits funds,

  vii) reality television,

  viii) pornography,

  ix) advertising,

  x) a production produced primarily for industrial, corporate or institutional purposes, or

  xi) a production, other than a documentary, all or substantially all of which consists of stock footage.
  
  

  In addition to the above, list of ineligible productions, there are additional excluded productions that apply where your company commenced animation or visual effects activities on a production on or after March 26, 2024. These mirror the ineligible productions for “alternative means” productions under the OFTTC rules:

  xii) an instructional production, including instructional videos or tutorials related to cooking, crafting, renovating, beauty, fitness, parenting, careers or finance,

  xiii) a review or a commentary, opinion or advice video,

  xiv) educational content related to a curriculum or course of study, other than a production directed primarily at children under the age of 12,

  xv) a vlog, travelogue, video journal or diary, home movie or a production that primarily consists of recreational content,

  xvi) a music video,

  xvii) a production in respect of esports, gaming or gambling,

  xviii) a prank video,

  xix) a speech, sermon, presentation or discourse,

  xx) coverage of a conference, gathering, ceremony or event,

  xxi) a production that primarily consists of content from another film or television production or an interactive digital media production previous released to the public, or

  xxii) a production all or substantially all of which consists of user-generated footage.