Is an online catalogue type of site developed in Ontario eligible?
No. As stated in the OIDMTC regulations, eligible products must meet the primary purpose test to entertain users or educate children under 12. Also, most website products will be excluded with the exception of those that primarily host: digital games; content related to film, television or internet productions; virtual or augmented reality experiences; and/or educational products directed at children under the age of 12.
Pre-Budget 2015 rules stated that to be eligible, a product’s primary purpose must be to inform, educate, or entertain. Therefore interactive digital media products that primarily present, promote or sell products or services are not considered eligible even prior to Budget 2015. Ontario Creates will interpret “primarily” to mean “more than 50%”.
Note that informing by presenting products and/or services for sale is considered promotional.