Business Size: small, medium, large

Industries: interactive digital media, digital games, mobile applications, e-learning products, virtual reality, augmented reality

Region: Ontario

Other Criteria: Must be a Canadian corporation (Canadian or foreign-owned) with a permanent establishment in Ontario, Must file an Ontario tax return, Must develop an eligible interactive digital media product, Product's primary purpose must be to entertain users or educate children under 12, Product must achieve its primary purpose by presenting information in at least two of: text, sound, or images, For specified and non-specified products, must meet the 80/25 rule for labour costs (25% of total development labour from applicant's employees, 80% from Ontario residents/entities for work in Ontario), For specified and non-specified products, product must have a revenue-generating stream (e.g., sales, subscriptions, in-product purchases, third-party advertising), Websites are eligible only if more than 50% of the site hosts digital games, content related to film/television/internet production, virtual/augmented reality experiences, and/or educational content for children under 12, For Qualifying Digital Game Corporations (Section 93.1): must incur a minimum of $1 million in eligible Ontario labour costs over a three-year period for fee-for-service digital game development; not required to meet the 80/25 rule or product completion requirement, and can contract with a related purchaser., For Specialized Digital Game Corporations (Section 93.2): must incur a minimum of $1 million in eligible Ontario labour expenditures in the taxation year on digital game(s) AND either 80% of total Ontario salaries and wages or 90% of annual gross revenues are directly attributable to digital game development; not required to meet the 80/25 rule or product completion requirement, and can contract with a related purchaser.