Digital Media Tax Credit

A tax credit for companies

that educate and entertain

What is Ontario Interactive Digital Media Tax Credit?

The OIDMTC is a refundable tax credit for corporations developing interactive digital media products that intend to educate, inform or entertain the user (i.e. video games, e-learning programs, informational products). The program offers a credit on eligible Ontario labour expenditures, marketing, and distributing expenses for up to 40% of costs.

Did you know?

Several Canadian provinces offer digital media tax credits. These include Ontario, Quebec, Nova Scotia, British Columbia, Manitoba, Alberta, and P.E.I. Each have their own distinct rules and regulations. A product that is eligible in one province may not be eligible in another, or may have a different tax credit rate.

Top 3 success factors of DMTC Claim

We follow a clear methodology, built on tested know-how, and in full compliance with current legislation. We do the heavy lifting for you.

01

Complete, contemporaneous, and relevant documentation

Assignment of a dedicated Project Manager who will work with you

02

Subject matter expert availability

Assistance in understanding SR&ED eligibility and retrieval of all supporting documents

03

Access to the product as it existed at the time of completion

Stringent writing and editing by our staff with full input from you

Are you eligible for OIDMTC?

To be eligible for the OIDMTC, the primary purpose of your interactive digital media product must be to:

To educate, inform or entertain the user

Product must include two of text, sound or images

Product is used by individuals

Substantially all development work was performed in Ontario by Ontario tax payers

Permanent establishment in Ontario

What is not eligible for OIDMTC?

01

Products providing any content that is news, public affairs, opinion, commentary, advice

02

Blogs

03

Vocational/job training products

04

Databases, such as real estate or recipe databases

05

Key objective is to promote products, services, or companies

06

Reference material products, such as software user guides, dictionaries, and maps

07

Search engine

08

Products used primarily for interpersonal communication

09

Content Aggregator