The Interactive Digital Media Tax Credit (IDMTC) provides tax rebates of up to 40% against the development, marketing and distribution costs, incurred over a maximum of 3 years, of completed interactive digital media products.
To be eligible the product must:
- educate, inform, or entertain by presenting information in at least two of the following formats: text, sound, and/or images.
- be intended for sale or licensing to a 2nd or 3rd party.
- have at least 90% of the product developed by the Ontario claimant
Examples of eligible products include mobile Apps, training and instructional programs, simulations, games, assessment tools, interactive PDA sports, business, and consumer products, etc. The products could be either web-based, downloaded, or distributed on CD. Products made for marketing, advertising, promotion or interpersonal communication purposes are not eligible for support. Operating system software development is also disallowed for this tax credit.
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