OIDMTC Products

• A qualifying digital game corporation carries on a business that includes the development of digital games AND incurs $1 million in eligible labour expenditures in a 36 month period on a digital game under an agreement with a purchaser corporation. Unlike non-specified and specified products, a digital game developed by a qualifying digital game corporation can qualify for the OIDMTC even if a) the corporation did not meet the 80/25 rule for the digital game, b) the digital game is not completed, and c) the corporation is related to the purchaser corporation for whom the digital game is being developed. Qualifying digital game corporations receive a 35% OIDMTC on eligible expenditures incurred after March 26, 2009.

  A specialized digital game corporation carries on a business that includes the development of digital games, where the company has incurred $1 million in eligible labour expenditures in the year on a digital game(s) 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. Unlike non-specified and specified products, a digital game developed by a specialized digital game corporation can qualify for the OIDMTC even if a) the corporation did not meet the 80/25 rule for the digital game, b) the digital game is not completed, and c) the corporation is related to the purchaser corporation. Specialized digital game corporations can file annually and receive a 35% OIDMTC on eligible expenditures incurred after March 26, 2009.