Multimedia Tax Credits (IDM)
Fund your interactive digital products
Access multimedia tax credits with Leyton’s expert support: eligibility assessment, claim optimization, and a submission-ready file.
PROGRAM OVERVIEW
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, and more). Rules, rates, and eligible expenses vary depending on the province.
How it helps
Find the tax credit available in your province and maximize your claim
ONTARIO
QUEBEC
BRITISH COLUMBIA
NOVA SCOTIA
MANITOBA
NEWFOUNDLAND AND LABRADOR
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How it helps
The 3 Pillars of Multimedia Tax Credit Eligibility
Securing provincial Multimedia Tax Credits does not have to be a guessing game. While regulations and return rates vary across Canada, eligibility is built on a structured framework. By focusing on three core pillars, who you are, what you spend, and what you get back, Leyton simplifies the claiming process to ensure you maximize your funding potential with complete peace of mind.
Who Qualifies (Key Criteria)
Generally, an eligible company must develop an interactive digital product, maintain a permanent establishment in the target province, employ local labor, and keep comprehensive documentation (timesheets, contracts, deliverables).
Eligible Expenses (What You Can Claim)
Development salaries and wages (eligible labor), certain subcontractor fees (subject to provincial guidelines), and, in specific cases, marketing and distribution expenses (such as in Ontario, depending on the product category).
Return Rates (Your Refund Potential)
Rates are calculated based on eligible labor and vary by province. Multimedia programs can be fully refundable or combine both refundable and non-refundable portions (e.g., up to 37.5% in Quebec, or 17.5% / 25% in British Columbia).
OUR METHODOLOGY
Your Path to Success
Leyton guides you from the initial eligibility assessment to the final refund, our experts manage every step of the multimedia tax credit claim process.
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.
SECURE YOUR MULTIMEDIA TAX CREDITS
Book a Free Assessment
Talk to a Multimedia Tax Credit expert. Our specialists will get in touch with you in less than 24 hours.
MULTIMEDIA FAQ
Frequently Asked Questions
Everything you need to know about Multimedia (IDM) Tax Credits
Are multimedia tax credits federal or provincial?
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?
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?
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?
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?
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?
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.