Daily Archives: March 2, 2015

OIDMTC and Eligibility

At first glance, the Ontario Interactive Digital Media Tax Credit, or OIDMTC, has extremely broad applicability. As per the eligibility criteria, and product that either educates, entertains or informs, and has some combination of images, text or sound may be eligible under the program. However, there are a number of caveats with respect to eligible products that must be considered before undertaking an OIDMTC claim. 1. Corporate Education – Products that intended to help educate people on how to perform their work tasks are generally not eligible. What this means is that developing a website that can educate a company’s employees on how to perform particular tasks, what forms to complete etc., even though they may be interactive and inform, are generally ineligible under the OIDMTC. That being said, a product made available to end-users (e.g. the public) that can educate them about a particular profession (e.g. Learning how to […]