Ontario Interactive Digital Media Tax Credit (OIDMTC): 35%–40% Refundable.
Maximize your interactive entertainment and software tax recovery in Ontario. We help video game studios, educational software developers, and interactive media creators structure eligible labor expenditures under OIDMTC Products and Fee-for-Service streams.
How the OIDMTC Refundable Tax Credit Works
35%–40% Refundable Credit
For Ontario-developed interactive digital media products created for consumer release (video games, interactive simulations, and learning software).
35% Eligible Labour Credit
For specialized Ontario studios developing digital media products under contract for foreign publishers, enterprise clients, or game creators.
Up to $100,000 Marketing
Claim up to $100,000 in qualifying marketing and distribution expenditures incurred to commercialize your Ontario digital media product.
Funding Criteria & Rules
What types of products qualify for the OIDMTC?
Eligible products include video games, virtual and augmented reality experiences, interactive educational simulations, mobile gaming apps, and rich interactive web platforms. Websites primarily serving promotional purposes are excluded.
Can a digital media company claim both OIDMTC and SR&ED?
No, a single expenditure cannot be claimed under both OIDMTC and SR&ED. However, companies can strategically allocate core engine technology to SR&ED and game design/interactive content to OIDMTC to maximize total recovery.
What is the requirement for 80/90% Ontario labour under OIDMTC?
To qualify for the Products stream, at least 80% (or 90% in some sub-streams) of total project labour expenditures must be paid to eligible Ontario residents or specialized eligible subcontractors.
Discover Your Full Funding Potential
Speak with our licensed advisors for a confidential assessment of your eligibility, project milestones, and grant funding capacity.