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Summary: Changes to the OIDMTC Program

On April 23, 2015, the Ontario Finance Minister presented the Provincial Budget. This budget included a renewal of funding for the Ontario Media Development Corporation’s Interactive Digital Media Fund. However, things will not quite be business as usual—there are some new restrictions, exclusions, and other tweaks to the rules that you should know about.

  • New restrictions on certain types of products. Search engines, real estate databases, and news and public affairs projects will no longer be eligible. Rules that exclude promotional products will continue to be in effect, and will likely be fortified.
  • Entertainment or educational products for children under the age of 12 will be the only eligible projects under the new rules.
  • The “90% developed by” rule will be superseded by a new requirement that 80% of total labour costs for eligible products should be attributed to the qualifying corporation’s qualifying wages and qualifying remuneration for individuals and personal services corporations. Additionally, 25% of total labour costs must be attributed to qualifying wages of employees of the qualifying corporation. This will apply immediately to all products, including those applications currently waiting to be certified.
  • All changes will apply to expenditures incurred after April 23, 2015; there will be some relief available for those expenses incurred prior to April 24 that used to be eligible under the old rules.


For more information on other rules updates and specifics of the OIDMTC program, please visit the Ontario Media Development Corporation website:


May 26, 2015 2:30 by
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