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Ontario Interactive Digital Media Tax Credit (OIDMTC)
Tax credit for interactive digital media creation in Ontario
Last Update: March 8, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
Ontario, Canada
Overview
Refundable tax credit of 35 to 40% of eligible labour, marketing and distribution expenditures related to the creation of interactive digital media products in Ontario.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Access new markets
- Launch or market a product/service
Eligible Funding
- Varies by project
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Information and cultural industries
- Educational services
- Arts, entertainment and recreation
Location
- Ontario
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Development of interactive digital media products in Ontario.
- Development of non-specified products developed and marketed by the applicant.
- Development of specified products under a fee-for-service arrangement.
- Development of eligible digital games by qualifying digital game corporations or specialized digital game corporations.
Eligibility
Who is eligible?
- Canadian corporations.
- Corporations with a permanent establishment in Ontario.
- Companies developing interactive digital media products or eligible digital games.
Who is not eligible
- Labour-sponsored venture capital corporations.
- Corporations exempt from tax or controlled by a tax-exempt corporation.
Eligible expenses
- Ontario labour expenditures.
- Marketing and distribution expenses for non-specified products.
Eligible geographic areas
- Ontario
Processing and Agreement
- The CRA reviews and audits Ontario refundable media tax credit claims.
- If selected for audit, processing is usually within 120 days of receipt of a complete claim.
- If not selected for audit, processing is usually within 60 days for Ontario film and television tax credit and Ontario production services tax credit claims.
- The CRA issues the notice of assessment after reviewing the return.
- Claims must be filed with the required schedules and certificates of eligibility before processing begins.
Documents and links
Frequently Asked Questions about the Ontario Interactive Digital Media Tax Credit (OIDMTC) Program
Here are answers to the most common questions about the Ontario Interactive Digital Media Tax Credit (OIDMTC). This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the Ontario Interactive Digital Media Tax Credit (OIDMTC)?
Refundable tax credit of 35 to 40% of eligible labour, marketing and distribution expenditures related to the creation of interactive digital media products in Ontario.
Who is eligible for the Ontario Interactive Digital Media Tax Credit (OIDMTC) program?
To be eligible for the Ontario Interactive Digital Media Tax Credit (OIDMTC) program, you must:
Canadian corporation
Permanent establishment in Ontario
Ontario tax return filed
What expenses are eligible under Ontario Interactive Digital Media Tax Credit (OIDMTC)?
Development of interactive digital media products in Ontario.
Development of non-specified products developed and marketed by the applicant.
Development of specified products under a fee-for-service arrangement.
Development of eligible digital games by qualifying digital game corporations or specialized digital game corporations.
Where is the Ontario Interactive Digital Media Tax Credit (OIDMTC) available?
The Ontario Interactive Digital Media Tax Credit (OIDMTC) program is available the province of Ontario.
Is the Ontario Interactive Digital Media Tax Credit (OIDMTC) a grant, loan, or tax credit?
Ontario Interactive Digital Media Tax Credit (OIDMTC) is a Tax Credits
Who are the financial supporters of the Ontario Interactive Digital Media Tax Credit (OIDMTC)?
Ontario Interactive Digital Media Tax Credit (OIDMTC) is funded by Government of Ontario, Ontario Creates, RSM US Foundation (RSM)