WHAT IS THE ONTARIO OIDMTC?. The Ontario interactive digital media tax credit is a refundable tax credit based on qualifying expenditures incurred for eligible products and eligible digital games by a qualifying corporation during a tax year. The Ontario interactive digital media tax credit is a refundable tax credit based on qualifying expenditures incurred for eligible products and eligible digital games by a qualifying corporation during a tax year. Film and television websites that are bought or licensed by a broadcaster and embedded in the broadcaster's website are now eligible for the Ontario interactive digital media tax credit. This applies to websites that host content related to film, television or Internet productions that, as of November 1, 2017, had not received a certificate of eligibility or a letter of ineligibility. The following conditions apply: 80% of total labour costs for eligible products have to be attributable to qualifying wages and qualifying remuneration paid to individuals or to corporations that carry on a personal services business 25% of total labour costs for eligible products have to be attributable to qualifying wages of employees of the qualifying corporation The above-noted eligibility requirements do not apply to large digital game corporations. Qualifying expenditures The credit applies to the following situations: all qualifying corporations that develop and market their own eligible products (non-specified products) are eligible to claim a credit equal to 40% of expenditures. These expenditures include marketing and distribution expenditures paid within 60 days of the end of the tax year, for a maximum of $100,000 per eligible product for all tax years qualifying corporations that develop eligible products under a fee-for-service arrangement (specified products) are eligible to claim a credit equal to 35% of expenditures a 35% credit is available to both: qualifying digital game corporations that incur a minimum of $1 million of eligible Ontario labour expenditures over a 36-month period for fee-for-service work done in Ontario for an eligible digital game specialized digital game corporations that incur at least $500,000 ($1 million for tax years starting before April 12, 2019) of Ontario labour expenses each year in developing eligible digital games. A specialized digital game corporation generally would have at least 80% of Ontario payroll or 90% of annual gross revenues directly attributable to developing digital games For all eligible products, qualifying expenditures include Ontario salaries and wages incurred in a tax year that are directly attributable to the eligible product and paid within 60 days of the end of the tax year. The amount of eligible remuneration expenditures that a corporation can claim is 100%. It includes amounts paid to other taxable Canadian corporations for services rendered by its employees.