OIDMTC Filing

• Effective April 1, 2017 the new administration fee structure for tax credits which will offset the costs of administering the program is calculated as 0.15% of eligible expenditures for the application. There is a minimum fee of $1,000 per application and a maximum fee of $10,000 per application.

  Please note: Effective January 1, 2017 there is a fee of $100 for amended Certificates of Eligibility requested.
  

  Please note: Effective January 1, 2017 there is an additional filing fee of $100:

  • For applications made for specified and non-specified products under section 93 submitted to Ontario Creates on or before May 15, 2017 the additional filing fee is in effect for applications received more than 18 months from the year-end in which the product was completed. (Specified and non-specified products submitted after May 15, 2017 are subject to the application deadline and therefore are not eligible for the OIDMTC if the applications exceed this 18 month mark.)
  • For non-specified products that are only making a marketing and distribution claim for an eligible product that was previously certified, the additional fee is in effect for applications received more than 18 months from subsequent year-end following the year in which the eligible product was completed.
  • For claims made by Specialized Digital Game Corporations under 93.2 the additional fee is in effect for applications received more than 18 months from the year-end in which the applicant is claiming as a Specialized Digital Game Corporation.
  • For claims made by Qualifying Digital Game Corporations under 93.1 the additional fee is in effect for applications received more than 18 months from the year-end of that claim.