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Eligible Digital Games Developed by Digital Game Corporations

An “Interactive digital media product” is defined by the regulation as a combination of one or more application files and one or more data files, all in a digital format, that are integrated and are intended to be operated togetherOk, tell me more...

red bullet tiny Played on one or more multiple platforms using digital technology

red bullet tiny Played interactively by one or more users, involves a set of rules for game play

red bullet tiny  Has variable outcomes, may have a number of elements that are used in combination (ie: narrative, visual representation, music, sound, etc.)

red bullet tiny  Screen based interactive game that should be intended to entertain and may also be intended to educate or inform, a general consumer audience (with caveat that customized games may be considered on a case by case basis)

Note that games must still meet the eligibility requirements of an interactive digital media product and include at least two of text, sound and images

red bullet tiny Company must carry on a business that includes the development of eligible digital games

red bullet tiny Incurs a minimum of $1million in Ontario labour costs in a 36 month period on a digital game that is developed under an agreement with a purchaser corporation


red bullet tiny Company is not required to develop 90% or more of the game-

red bullet tiny The digital game does not need to be completed

red bullet tiny The purchaser corporation does not need to be arm’s length from the applicant company

 OIDTMC Eligibility

What is OIDMTC?

Eligible Digital Games

How to Qualify a Product?



CTAP – Your Virtual SR&ED Team