OIDMTC Applicants

• Generally, when applying for specified and non-specified products under section 93 of the Taxation Act, 2007, to be considered a qualifying corporation, the type of business activities is not restricted to interactive digital media product development.

  However, if your company is applying as a digital game corporation under section 93.1 or 93.2 then the nature of your company’s business does matter. Under section 93.1 a qualifying digital game corporation carries on a business that includes the development of digital games in Ontario. Under section 93.2 a specialized digital game corporation carries on a business that includes the development of digital games in Ontario where the corporation has incurred a minimum of $1 million in eligible labour expenditures in the year on one or more digital games and either a) at least 80% of the total salaries and wages incurred by the corporation in the year for services rendered in Ontario are directly attributable to the development of digital games, or b) at least 90% of the corporation’s gross revenues for the year are directly attributable to the development of digital games.