OIDMTC COVID-19

• OIDMTC (specified and non-specified products s.93):

  To be a qualifying corporation for purposes of claiming the OIDMTC for a specified or non-specified product, a company must have developed an eligible product at a permanent establishment in Ontario operated by the corporation. Qualifying wage amounts must be paid to employees who reported to the permanent establishment in Ontario of the qualifying corporation (the OIDMTC applicant company), where the eligible product was developed. Qualifying remuneration amounts must be paid for services rendered at a permanent establishment in Ontario of the OIDMTC applicant, an Ontario resident individual who is not an employee of the OIDMTC applicant, or an eligible partnership.

  Employees and contractors may work remotely and not be physically present at the permanent establishment of the OIDMTC applicant, especially in light of social distancing and provincial health and safety requirements due to COVID-19. Wages and remuneration for employees and contractors working remotely will be considered eligible labour expenditures (assuming all other requirements are met) so long as the individuals are reporting to and under the direction of the OIDMTC applicant and the activities are undertaken in Ontario.

  
  

  OIDMTC (qualifying digital game corporation s.93.1 and specialized digital game corporation s.93.2)

  To be a qualifying digital game corporation [or specialized digital game corporation] for purposes of claiming the OIDMTC, a company must have carried on a business at a permanent establishment in Ontario that includes the development of digital games. Qualifying wage amounts must be paid to employees who reported to the permanent establishment in Ontario of the qualifying digital game corporation [or specialized digital game corporation] (the OIDMTC applicant company), where the eligible digital game was developed. Qualifying remuneration amounts must be paid for services rendered at a permanent establishment in Ontario of the OIDMTC applicant, an Ontario resident individual who is not an employee of the OIDMTC applicant, or an eligible partnership.

  Employees and contractors may work remotely and not be physically present at the permanent establishment of the OIDMTC applicant, especially in light of social distancing and provincial health and safety requirements due to COVID-19. Wages and remuneration for employees and contractors working remotely will be considered eligible labour expenditures (assuming all other requirements are met) so long as the individuals are reporting to and under the direction of the OIDMTC applicant and the activities are undertaken in Ontario.