Administered by Government of Ontario · Last verified: July 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.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityOntario Interactive Digital Media Tax Credit (OIDMTC) is generally open to incorporated businesses, in Ontario, in Technology & Software, Creative & Media. Confirm the full criteria on the official program page before applying.
The estimated value is 35-40% of eligible Ontario labour and qualifying costs. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Confirm your product meets OIDMTC eligibility rules 2. Apply to Ontario Creates for a Certificate of Eligibility through the online portal 3. File the certificate with your T2 corporate tax return 4. Contact the CRA Film Services Unit with eligibility questions