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

01 ONTARIO

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.
ONTARIO
02 QUEBEC

QUEBEC

Multimedia Titles Tax Credit (TCMT): up to 37.5% of eligible labour, combining refundable and non-refundable components depending on program rules.
QUEBEC
03 BRITISH COLUMBIA

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).
BRITISH COLUMBIA
04 NOVA SCOTIA

NOVA SCOTIA

IDM tax credit calculated on eligible expenses incurred in Nova Scotia, subject to program rules and caps.
NOVA SCOTIA
05 MANITOBA

MANITOBA

Multimedia/IDM tax credit supporting eligible Manitoba labour, with program-specific parameters.
MANITOBA
06 NEWFOUNDLAND AND LABRADOR

NEWFOUNDLAND AND LABRADOR

IDM tax credit based on eligible salaries and remuneration, with per-employee and per-company caps.
NEWFOUNDLAND AND LABRADOR

Leadership, Quantified

Our Impact in Figures

6000+

Business supported 

29+

Years of Expertise

20

Countries

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.

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.

01.

MANDATE LAUNCH

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

02.

ELIGIBILITY REVIEW

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

03.

STRUCTURING & OPTIMIZATION

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

04.

CLAIM PREPARATION

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

05.

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.

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.

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.

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.

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.

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.