Ontario Interactive Digital Media Tax Credit (OIDMTC)
Ontario 35-40% refundable tax credit on labour and marketing costs for developing interactive digital media products in Ontario.
About this program
The OIDMTC is a refundable Ontario tax credit for corporations developing interactive digital media products in Ontario. Standard rate is 35%; the rate increases to 40% for non-specified products developed for the corporation's own use. Eligible products include video games, educational software, interactive entertainment, and other digital experiences. Eligible expenses include Ontario labour, marketing, and distribution costs (up to $100,000 per product for marketing). The credit is administered by Ontario Creates.
Eligibility
Canadian or foreign-owned corporations with a permanent establishment in Ontario developing eligible interactive digital media products. Must be primarily for entertainment or instructional purposes.
Requirements
- Apply for Certificate of Eligibility from Ontario Creates
- Submit product description, development timeline, and team details
- Maintain detailed records of Ontario-based labour costs