The interactive digital media incentive program is calculated up to 40% of eligible labour, marketing and distribution expenditures for a qualifying corporation with respect to authorized interactive digital media products. The program was designed to reduce the cost for developing interactive digital media products. There is no limit on the amount of entitled labour expenditures which may qualify and there are no per project or annual corporate limits on the amount of the interactive digital media tax incentive which may be declared.To be eligible for the incentive program, the qualifying corporation must have developed an interactive digital media product with the main intent to educate, inform, or entertain, and that fulfills its primary purpose by displaying info in at least two of: