Ontario Interactive Digital Media Tax Credit (OIDMTC)
Ontario Creates / Canada Revenue Agency
40% of eligible Ontario labour and marketing/distribution costs (non-specified products); 35% of eligible Ontario labour for specified products and digital game corporations; admin fee 0.15%, min $1,000, max $10,000
Refundable credit for Ontario labour and marketing/distribution costs of interactive digital media products such as games and educational products for children.
Open the official page ↗How to apply
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Who qualifies
Canadian or foreign-owned corporation with a permanent establishment in Ontario filing an Ontario return. Product must primarily entertain or educate children under 12. Non-specified and specified products must meet the 25% and 80% labour tests; digital game corporations must meet minimum Ontario labour of $1 million. One application per tax year covering all products completed.
Good to know
- Cost share: 40% of eligible costs
- Notes: Quotes read from the Ontario Creates page this session.
Evidence from the official page
- amount“A 40% tax credit is available for eligible Ontario labour expenditures and eligible marketing and distribution expenses” source ↗
- amount“The credit is 35% on eligible Ontario labour expenditures for products developed under a fee-for-service arrangement” source ↗
- amount“There is a minimum fee of $1,000 per application and a maximum fee of $10,000 per application.” source ↗
- deadline“by the day that is 18 months after the end of your company” source ↗
- status“The OIDMTC is a refundable tax credit available to qualifying corporations” source ↗
Verified 2026-10-08 · High confidence. Always confirm on the official page before applying.