Tax Credit
Provincial
Active
Ontario Interactive Digital Media Tax Credit (OIDMTC)
Ontario Creates / CRA
Maximum Credit
40% of eligible costs
Apply to Ontario Creates for a Certificate of Eligibility within 18 months of...
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. Apply to Ontario Creates for a Certificate of Eligibility within 18 months of the end of the taxation year in which the product was completed..
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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
Industries
Business Stage
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
- Apply to Ontario Creates for a Certificate of Eligibility within 18 months of the end of the taxation year in which the product was completed.
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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How to claim
Insider tips, common pitfalls, and what successful applicants look like
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Insider TipNo 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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The pitfalls, the checklist and the reviewer notes are in the Playbook below. See what it includes ↓
What's in this Playbook
Everything you need to claim OIDMTC
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 6-document checklist with what each reviewer is actually checking
- Your Application Game Plan — the print-ready PDF the preview below describes
- 7-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 4-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
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Application Playbook
Step-by-step process, required documents, and expenses
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7 steps
6 docs
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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4 partners
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
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| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Ontario Interactive Digital Media Tax... | 40% of eligible Ontario | Moderate | Tax Credit Offset | Apply to Ontario Creates... |
| 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 |
Related Programs
Other programs you might be eligible for
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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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Full Playbook: OIDMTC
7 steps · 6 docs · reviewer insights