How do I demonstrate an online product was developed for sale or licensing?
There are different ways to demonstrate a product was developed for sale or licensing, such as a distribution or financing agreement, customer invoice, or by determination that the product is available to the public, i.e. available online.
Ontario Creates considers a website product to be available for public license or use.
Please note that the OIDMTC regulations state that to claim the OIDMTC on eligible expenditures incurred after April 23, 2015, specified and non-specified products must have a revenue generating stream. Proof of sales, in-product purchases, licence for use, third party advertising within the product, subscription-based access, or fee-for-use of the product would demonstrate a revenue generating stream.
For specified products the agreement to develop the product between your company and the Purchaser corporation does not satisfy the requirement of having a revenue generating stream. For specified products the product must be used by the Purchaser to generate revenue.