WHAT IS THE BENEFIT OF OIDMTC?

WHAT IS THE BENEFIT OF OIDMTC?

The Ontario Interactive Digital Media Tax Credit (OIDMTC) is a refundable tax credit. It is available to corporations that develop interactive digital media products in Ontario. The Canada Revenue Agency (CRA) administers the program on behalf of Ontario through the federal income tax system.

The benefit of OIDMTC is equal to:

  • 40% of eligible expenses incurred after March 26, 2009 for corporations that develop their own products
  • 35% of eligible expenses incurred after March 26, 2009 for corporations that develop products under a fee-for-service arrangement.
  • 35% of eligible expenses incurred after March 26, 2009 for certified game developers.


  • For corporations that develop their own products, eligible expenses include eligible labour, marketing and distribution expenses used to develop and promote eligible products. For corporations that develop products under a fee-for-service arrangement, eligible expenses include labour expenses used to develop eligible products. Eligible expenses include 100% of contractor payments related to the contractor employees' salaries and wages. For a certified game developer, eligible expenses include Ontario salaries and wages. The developer must incur at least $1 million of Ontario labour expenses per year developing eligible interactive digital media games to qualify. For expenses incurred after March 26, 2009, digital media game developers with at least $1 million in eligible labour expenses over 36 months can claim the OIDMTC under a fee-for-service arrangement.

    If you are an Ontario business that developed interactive digital media products, the OIDMTC can assist you with labour, marketing and distribution expenditures.

  • Non-specified products
  • Specified products
  • Eligible digital games developed by a qualifying digital game corporation
  • Eligible digital games developed by a specialized digital game corporations
  • What is the main criteria / purpose for OIDMTC?

    The produced digital media product must be intended to educate, inform, or entertain and must achieve its goal through two of the following: text, sound and images.

    How to Apply


    Contact our tax practitioners to find out how we can help with the complex rules and requirements of the OIDMTC program.









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