Last verified: June 2026
A refundable Ontario tax credit for companies that develop interactive digital media products such as games, educational software, and apps. The credit is 40% of eligible Ontario labour, marketing, and distribution costs for non-specified products developed in-house, or 35% for fee-for-service products and digital games. Qualifying digital game corporations that spend at least $1 million on Ontario labour over three years can also claim 35%. The applicant must be a Canadian corporation (Canadian or foreign owned) with a permanent establishment in Ontario.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
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