Fund Description

Refundable tax credit for labour, marketing and distribution expenditures for the creation of interactive digital media products.

Funding Details

Refundable tax credit of 35 or 40% of qualifying labour and marketing & distribution expenditures; claimed when product development activities are complete/product is launched.

Eligible Expenditures

Direct development labour, marketing and distribution expenditures for the creation of interactive digital media products.

Eligibility Requirements

  • Must be a Canadian corporation (that is Canadian or foreign-owned), that develops an eligible product
  • Must be an interactive digital media product whose primary purpose is to educate, inform, or entertain, and that achieves its primary purpose by presenting information in at least two of: (i)text, (ii)sound and (iii) images. Types of interactive digital media products that may be eligible for the tax credit include but are not restricted to games, educational and informational products.
  • All or substantially all of the product was developed in Ontario by the qualifying corporation
  • The product is not used primarily for interpersonal communication
  • The product is not used primarily to present or promote the qualifying corporation or any products they sell

Example Return

Example of an OIDMTC Return

Ontario Labour $350,000
Freelance Labour $50,000
Marketing and Distribution $100,000
Total Qualified Expenditures $500,000
Tax Credit (40%) $200,000