Updated June 2026 · Verified against Ontario Creates / CRA guidelines
✓ First-Timer Friendly Tax Credit Offset
Tax Credit Provincial Active

Ontario Interactive Digital Media Tax Credit (OIDMTC)

Ontario Creates / CRA
Maximum Credit
40% of eligible costs
Ongoing
Visit Official Program →
Difficulty
Moderate
Payment
Tax Credit Offset
Trend
Stable
First-Timers
Friendly ✓
Credit rate
40%
Ontario Interactive Digital Media Tax Credit (OIDMTC) provides up to 40% of eligible Ontario labour expenditures (35% fee-for-service); no overall cap; marketing/distribution capped $100K/product. Refundable tax credit of 40% of eligible Ontario labour expenditures for non-specified interactive digital media products (video games, educational software, e-learning), or 35% for fee-for-service work. Applications are accepted on an ongoing basis.
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Eligibility & Details

What this program funds and who can apply

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Program Description

Refundable tax credit of 40% of eligible Ontario labour expenditures for non-specified interactive digital media products (video games, educational software, e-learning), or 35% for fee-for-service work. No overall cap on credit amount. Marketing and distribution expenditures capped at $100,000 per product. One of Canada's most valuable gaming and digital media incentives.

Eligibility Requirements

  • Canadian corporation (Canadian-controlled OR foreign-owned) with permanent establishment in Ontario
  • Developing eligible interactive digital media products (video games, educational software, e-learning, informational products)
  • Products must meet interactivity and digital media requirements
  • Must have Ontario labour expenditures
  • Fee-for-service work eligible at reduced 35% rate
Provinces
Ontario
Industries
Gaming Digital Media Creative Industries
Business Stage
Startup Growth Established Expansion

Quick Assessment

Difficulty
Moderate
Competition
Low
First-Timer
Friendly

Funding Details

Amount
40% of eligible Ontario labour expenditures (35% fee-for-service); no overall cap; marketing/distribution capped $100K/product
Type
Tax Credit
Level
Provincial
Credit rate
Up to 40% of eligible costs
Deadline
Ongoing

Program Scorecard

Competition, effort, and approval at a glance

Competition
Low
Deadline
Ongoing
Approval
Entitlement
Accessibility
--/5
Competition
--/5
Approval Rate
--%
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What's in this Playbook

Everything you need to claim OIDMTC

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How to claim

Insider tips, common pitfalls, and what successful applicants look like

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Insider Tip

No cap makes this one of the most valuable gaming incentives in Canada.

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Success Profile

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Evaluation Criteria

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Application Playbook

Step-by-step process, required documents, and expenses

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Application Steps

1 Gather documentation: payroll records, top-5 T4s and contractor agreements per product, chain-of-title evidence (trademark, copyright, domain registration, licensing agreements)

Required Documents 6

✓ Ontario Creates product certification application
✓ Detailed product description demonstrating interactivity requirements

Eligible Expenses 4

Ineligible Expenses 5

Claim timing

Deadline Notes

Ineligible Organizations

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Funding Stack Strategy

Compatible programs, clawback risk, and combined funding potential

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Compatible Programs

SR&ED Tax Credits Canada Media Fund (CMF) — Convergent Stream Canadian Film or Video Production Tax Credit (CPTC) Ontario Creates IDM Fund
Combined Funding Potential See your total funding potential

Clawback Risk

Low Risk

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How OIDMTC Compares

Side-by-side with similar programs

Free
Program Amount Difficulty Payment Deadline
Ontario Interactive Digital Media Tax... 40% of eligible Ontario Moderate Tax Credit Offset Ongoing
Canada Media Fund up to $250K Hard Mixed (Advance + Reimb.) Ongoing (multiple...
Canadian Film or Video Production Tax... 25% Moderate Tax Credit Offset Ongoing
Digital Technology Supercluster Up to $5 million Hard Reimbursement Open — Call for...
Interactive Digital Media Tax Credit 25% of eligible BC Moderate Tax Credit Offset Ongoing

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Frequently Asked Questions

Quick answers to the questions founders most often ask about OIDMTC

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Can I claim OIDMTC on fee-for-service work?
Yes, but at 35% instead of 40% for non-specified products. Fee-for-service work (e.g., custom development for clients) qualifies but gets the lower rate. Own your IP for the full 40%.
What's the minimum payroll needed to qualify?
At least $50,000 in Ontario labour expenditures annually. Realistically, studios with $100k+ in Ontario payroll see meaningful credits ($40k+ at 40%).
How long does Ontario Creates certification take?
2-4 weeks for initial certification. Apply early in development — not after launch. Certification is required before claiming the credit.
Can I stack OIDMTC with SR&ED?
Yes, but only on different labour. SR&ED claims on non-eligible OIDMTC labour (e.g., R&D not tied to product development). Allocate expenses carefully to avoid overlap.
Why do applications get rejected for interactivity?
Products must require user input that materially affects outcome (e.g., game mechanics). Linear content like videos or static websites fail the test. Document interactivity clearly in your application.

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