| Administered by | Ontario Creates and Canada Revenue Agency |
|---|---|
| Funding amount | Refundable credit of 35 % to 40 % on eligible Ontario labour; up to $100,000 in eligible marketing and distribution expenditures |
| Region | Ontario |
| Official page | www.ontariocreates.ca/tax-incentives/oidmtc |
How the refundable credit works
- 35 % to 40 % refundable credit. For Ontario-developed interactive digital media products created for consumer release (video games, interactive simulations, learning software).
- 35 % eligible labour credit. For Ontario studios developing products under contract for foreign publishers, enterprise clients or game creators.
- Up to $100,000 in marketing. Qualifying marketing and distribution expenditures incurred to commercialize the product.
What to know
Rates, streams and Ontario labour requirements are set by Ontario Creates and the CRA and can change. A single expenditure cannot be claimed under two programs.
How we can help
We help allocate expenditures among the relevant programs and coordinate claim preparation with partner accounting firms. Decisions rest with the administrators.
Frequently asked questions
What products qualify?
Video games, virtual and augmented reality experiences, interactive educational simulations, mobile games and rich interactive web platforms. Primarily promotional websites are excluded.
Can a company claim both OIDMTC and SR&ED?
A single expenditure cannot be claimed under both. Companies can allocate core engine technology to SR&ED and game design or interactive content to OIDMTC.
What is the Ontario labour requirement?
For the Products stream, at least 80 % (90 % in some sub-streams) of total project labour expenditures must be paid to eligible Ontario residents or eligible subcontractors.
Official sources
- Ontario Creates — Ontario Interactive Digital Media Tax Credit — rates, streams and Ontario labour requirements
Canadian Funding Partners Inc. is an independent advisory firm and does not administer this program. Rates, ceilings and eligibility are set by the administering authority and change. Confirm current terms with the official source before relying on them.