OCASE

• This is the itemization of the labour expenditures that you’re claiming on each production. It is a list of the eligible roles being claimed, detailing the amount paid for each job, clearly broken down as follows:

  • Employee labour “Wages” (T4 salaries and wages of employees);
  • Unincorporated freelance labour “Unincorporated Remuneration” (paid to arm’s-length individuals who are not employees of the corporation); and
  • Incorporated freelance labour “Incorporated Remuneration” (paid to arm’s-length, single-shareholder corporations for work rendered by that shareholder).

  If you have reduced the labour claim for any category by a percentage, then please include a column that shows that percentage/reduction.
  

  If you are a producer making a Producer’s Claim for live-action filming, please refer to the Primer for the additional information that we will require.