Interactive Digital Media Tax Credit (IDMTC)
This guide is retained as dated editorial context. Confirm a current verified intake with the official program operator before taking action.
Current operational facts
Status
Status under review
Review the official source before relying on availability, timing, or funding amounts.
Timing
Confirm in official guidance
Funding
Confirm in official guidance
Being re-verified; check the official source
Open program operator pageOverview
Program availability is currently unavailable or under review.
The guide below preserves dated structure and source context. It does not represent a current offer, application path, or eligibility decision.
Eligibility context
Hard Gates — Must Have
Interactive product
Must be developing an interactive digital media product (not static content)
BC or Ontario corporation
Company must be taxable in BC or Ontario
Labour expenses
Must have Canadian employees working on eligible products
Soft Gates — Nice to Have
Ontario location
Ontario rate: 40% (vs BC's 17.5-25%)
Original IP
Must be developing original content, not porting/localizing
How Much
Current status
Status under review
Timing
Confirm in official guidance
Funding
Confirm in official guidance
Editorial process context
Do not start an application from this guide. Confirm a current intake with the official program operator first.
Determine eligibility
Confirm your product is 'interactive digital media' under provincial definitions.
Track labour allocation
Document which employees spend time on eligible products and how much.
Apply through provincial body
Ontario: OMDC/Ontario Creates. BC: Creative BC.
Certificate issuance
Provincial body reviews and issues tax credit certificate.
Claim on tax return
File the credit with your corporate tax return.
Common Mistakes
Missing the 'interactive' requirement
Static websites, content portals, and data dashboards may not qualify. The product must involve meaningful user interaction.
Including contractor costs
Only employees on payroll qualify. Contractor and freelancer costs are excluded.
Not tracking time allocation
You need to prove what percentage of each developer's time went to the eligible product. Start tracking before you apply.
Program action is unavailable
This program is not currently available for matching. Review the official program operator page for a verified future intake.