Multimedia Tax Credits (IDM)
Fund your interactive digital product

Access multimedia tax credits with Leyton’s support: eligibility assessment, claim optimization, and a submission-ready file.

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What is a Multimedia Tax Credit (IDM)?

Multimedia tax credits (or IDM – Interactive Digital Media) are provincial tax incentives designed to support the creation of interactive digital products (e.g., video games, interactive experiences, educational platforms, applications, etc.). Rules, rates, and eligible expenses vary by province.

Who may be eligible?

Depending on the province, an eligible company generally must:
● Develop an interactive digital product
● Meet provincial presence/activity requirements (establishment, employees, locally incurred expenses)
● Maintain complete documentation (payroll, contracts, invoices, proof of payment, deliverables)

Each program has its own eligibility criteria (company size, product type, commercialization model, eligible expenses).

Which expenses are commonly eligible?

Depending on the province and program, eligible expenses often include:
● Development salaries and wages (eligible labour)
● Certain subcontracting fees (subject to program rules)
● In some cases, marketing and distribution expenses (e.g., Ontario, depending on product category)

Eligibility depends on the product type, where the work is performed, and contractual structure.

What are the potential return rates?

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Rates and calculation bases vary by province (e.g., credits based on eligible labour, sometimes including additional expenses). Programs may be refundable or combine refundable and non-refundable portions depending on applicable rules.
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Common examples include: Quebec (multimedia title production – up to 37.5% of eligible labour, subject to conditions), Ontario (interactive digital media – variable rates depending on product category and expenses), British Columbia (IDMTC – 17.5% or 25% depending on the period).

Find the tax credit available in your province and maximize your claim

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ONTARIO
Ontario Interactive Digital Media Tax Credit (OIDMTC): provincial credit mainly based on eligible Ontario labour and, depending on the category, certain marketing and distribution expenses.
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QUEBEC
Multimedia Titles Tax Credit (TCMT): up to 37.5% of eligible labour, combining refundable and non-refundable components depending on program rules.
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BRITISH COLUMBIA
Interactive Digital Media Tax Credit (IDMTC): provincial credit calculated on eligible salaries (17.5% before Sept. 1, 2025 or 25% after Aug. 31, 2025).
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NOVA SCOTIA
IDM tax credit calculated on eligible expenses incurred in Nova Scotia, subject to program rules and caps.
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MANITOBA
Multimedia/IDM tax credit supporting eligible Manitoba labour, with program-specific parameters.
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NEWFOUNDLAND AND LABRADOR
IDM tax credit based on eligible salaries and remuneration, with per-employee and per-company caps.

Multimedia Tax Credit Scenario

A company develops an eligible multimedia title in Quebec and incurs qualified labour expenses.

Eligible labour (Quebec) $800,000
Maximum rate (subject to conditions) 37.5%
Estimated credit $300,000
Note Subject to program rules

Estimated credit

$300,000 Check my eligibility arrow_outward arrow_outward

How a claim works with Leyton

MANDATE LAUNCH

Project scoping and collection of key elements (contracts, deliverables, structure, provinces involved).

ELIGIBILITY REVIEW

Assessment of the product, expenses, and applicable provincial rules.

STRUCTURING & OPTIMIZATION

Securing eligible expenses, consolidating documentation, reducing risk, and maximizing the claim amount.

CLAIM PREPARATION

Preparation of a complete file (financial support and evidence) for submission with your accountant.

FILING & FOLLOW-UP

Support during filing, responses to authorities, and assistance in case of review.

FAQs

Everything you need to know about Multimedia (IDM) Tax Credits

Can’t find the answer you’re after? Contact our team

Are multimedia tax credits federal or provincial? keyboard_arrow_down keyboard_arrow_up

Multimedia tax credits are primarily provincial. Each province has its own eligibility criteria, credit rates, eligible expenses, and filing requirements.

What types of products are typically eligible? keyboard_arrow_down keyboard_arrow_up

Depending on the program, eligible products may include video games, interactive digital content, educational platforms, mobile applications, immersive or interactive experiences, and other qualifying digital media products. Eligibility depends on the technical nature and interactivity of the product.

Which expenses are most commonly eligible? keyboard_arrow_down keyboard_arrow_up

Most multimedia tax credit programs are based on eligible development labour (salaries and wages). Some programs also allow certain subcontracting costs and, in specific cases, marketing or distribution expenses, subject to provincial rules.

Can a company claim multimedia tax credits in more than one province? keyboard_arrow_down keyboard_arrow_up

Yes. If a company has eligible activities and expenses in multiple provinces, it may be possible to claim credits in more than one jurisdiction. Proper structuring is essential to avoid double counting and ensure compliance with each program’s rules.

What documentation is typically required? keyboard_arrow_down keyboard_arrow_up

Common documentation includes employment contracts, payroll records, invoices, proof of payment, subcontracting agreements, deliverables, and any documentation demonstrating where and how the development work was performed.

Why work with Leyton on multimedia tax credits? keyboard_arrow_down keyboard_arrow_up

Leyton acts as a strategic partner throughout the process: validating eligibility, identifying and optimizing eligible expenses, preparing a submission-ready file, and supporting you in case of questions or a government review.

Fund your interactive digital product today

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