Ontario Digital Media Tax Credit

Ontario Interactive Digital Media Tax Credit (OIDMTC)

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 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

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How NorthBridge Will Assist With OIDMTC and Other Funding Programs

NorthBridge has over 20 years of experience assisting companies with government funding programs. We will:

  • Listen and discuss past, present and future project activities.
  • Research and identify the appropriate and optimal government grant, tax incentive, loans, as well as private financing opportunities.
  • Take a hands-on approach to the application process and address relevant program objectives and criteria.
  • Become an in-house project manager for all types of government funding.
  • Interview the key employees and ask specific questions in order to make the right funding decisions.
  • Assist in writing the application and preparing all supporting documentation.
  • Assist with government reporting requirements.

To arrange for a free, no obligation consultation with one of our government funding experts contact us at: info@northbridgeconsultants.com

More information
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