A refundable tax credit of up to 40% for the development and commercialization of interactive multimedia products.
In order to qualify for the tax credit, the product’s primary purpose has to be to educate, inform or entertain, and must be capable of presenting information in at least two of the following forms: text, sound and images.
This refundable tax credit varies according to province:
Ontario Interactive Digital Media Tax Credit (OIDMTC)
Nova Scotia Digital Media Tax Credit
British Columbia Interactive Digital Media Tax Credit