Toronto's world-class soundstages, the diverse urban streetscapes of the GTA, and Ontario's expansive backlot capabilities.
Ontario's OPSTC provides 21.5% of qualified production expenditure (QPE) — a hybrid model that includes both labour and eligible non-labour costs like equipment, studios, and services. The federal PSTC (16% on labour) stacks separately. Because these credits apply to different bases, they don't simply add — the effective combined benefit depends on your cost structure. The OCASE credit adds 18% on Ontario VFX labour and can now be claimed standalone.
Yes — both OPSTC and OCASE apply to post-production. Since March 2024, OCASE can be claimed standalone without requiring OFTTC or OPSTC certification.
Ontario labour must be ≥25% of total QPE. If labour is under 25%, QPE is capped at 4× your labour expenditures. OCASE minimum: $25,000 Ontario VFX labour.
OCASE provides 18% on Ontario VFX labour, stacking with the 21.5% OPSTC on QPE. On VFX labour, the combined Ontario rate is effectively ~39.5% before federal credits.
Toronto is home to major VFX houses and post facilities. Ontario's hybrid QPE model is broader than pure labour credits — equipment, studios, and services count. OCASE covers computer-aided animation, digital VFX, and chroma-key shooting.
Last updated: April 2026. Always confirm current rates with the provincial film commission before budgeting.
I'll model the credits for your specific project — spend mix, schedule, and post-production — in a 20-minute call.
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