1. Are costs for medical and/or health and safety personnel required due to COVID-19 eligible costs for tax credits? What about expenses related to testing for COVID-19 and extra cleaning and sanitation costs?
Costs for medical and/or health and safety personnel required due to COVID-19 will be considered eligible costs for the OBPTC so long as all criteria for qualifying expenditures are met, including:
- these costs are in respect of activities that reasonably relate to the publishing of an eligible literary work or preparing a literary work for publication in one or more digital or electronic formats and the activities are carried out primarily in Ontario
Likewise, labour costs related to testing for COVID-19 or cleaning and sanitation costs that meet the criteria for qualifying labour expenditures can be claimed for the OBPTC. However, non-labour costs such as the cost of a test kit, or cleaning supplies and equipment, will not be considered eligible costs for OBPTC.