Digital Media Tax Credits (DMTC)
Digital media tax credits support the development of Canadian digital and cross-platform product development. Interactive digital media accounts for a range of interactive content available through a variety of digital platforms and devices including computers, game consoles and mobile devices, and is intended to be experienced by the end user on a digital media platform, capable of interactivity. Eligible products can include video, mobile and online games, e-learning products, mobile apps, cross-media or kiosks, interactive websites, and digital magazines.
Ontario Interactive Digital Media Tax Credit (OIDMTC)
Purpose: Support interactive digital media product development in Ontario
Type: Tax credit
Reach: Ontario
Amount: Unlimited; marketing expenditures capped at $100,000
Coverage: 35 to 40% of eligible expenditures
Eligible Costs: Labour and marketing/distribution costs
Criteria: Based in Ontario (file Ontario tax return); completed interactive content projects
More Details on OIDMTC.
Ontario Computer Animation and Special Effects (OCASE) Tax Credit
Purpose: Encourage digital animation and special effects activities in Ontario
Type: Tax credit
Reach: Ontario
Amount: Unlimited
Coverage: 20% of eligible expenditures
Eligible Costs: Ontario labour
Criteria: Based in Ontario and file Ontario tax return; completed interactive content projects
British Columbia Interactive Digital Media Tax Credit (IDMTC)
Purpose: Encourage interactive digital media product development in British Columbia between August 31, 2010 and September 1, 2015
Type: Tax credit
Reach: British Columbia
Amount: Unlimited
Coverage: 17.5% of eligible expenditures
Eligible Costs: BC labour
Criteria: Permanent BC establishment; at least $100,000 in eligible expenditures
British Columbia Digital Animation or Visual Effects (DAVE) Tax Credit
Purpose: Encourage digital animation and special effects activities in British Columbia
Type: Tax credit
Reach: British Columbia
Amount: Unlimited
Coverage: 17.5% of eligible expenditures
Eligible Costs: BC labour
Criteria: Eligible activities also qualify for BC’s Film and Television or Production Services tax credits
Quebec Production of Multimedia Titles
Purpose: Encourage production of digital multimedia titles in Quebec
Type: Tax credit
Reach: Quebec
Amount: Unlimited
Coverage: Up to 37.5% of eligible expenditures
Eligible Costs: Quebec labour
Criteria: Permanent establishment in Quebec
Manitoba Interactive Digital Media Tax Credit
Purpose: Encourage interactive digital media product development in Manitoba
Type: Tax credit
Reach: Manitoba
Amount: Up to $500,000
Coverage: Up to 40% of eligible expenditures
Eligible Costs: Manitoba labour
Criteria: Permanent establishment in Manitoba
Nova Scotia Digital Media Tax Credit
Purpose: Encourage interactive digital media product development in Nova Scotia
Type: Tax credit
Reach: Nova Scotia
Amount: Unlimited
Coverage: Up to 50% of eligible labour or 25% of total expenditures; 10% geographic area bonus on labour (or 5% on total expenditures) for products developed outside the Halifax Regional Municipality
Eligible Costs: Labour and production costs
Criteria: Permanent establishment in Nova Scotia
