Interactive Ontario (IO) extends its sincere appreciation to the Ministry of Tourism, Culture and Sport (MTCS) for their pivotal role in providing clarity regarding the eligibility of remote labour within the scope of the Ontario Interactive Digital Media Tax Credit (OIDMTC).
Upon IO’s submission of Part 1 recommendations aimed at the modernization of the OIDMTC, MTCS initiated constructive dialogues involving IO, Ontario Creates, and the Ministry of Finance. These discussions culminated in the affirmation that all forms of Ontario remote labour, including work undertaken by contractors, qualify for the OIDMTC, as delineated on the Canada Revenue Agency’s informational webpage. It is also noteworthy that, despite the webpage’s title referencing COVID-19, the stipulations outlined are intended to have ongoing applicability.
In the forthcoming months, Ontario Creates is set to release revised guidelines concerning this subject. It is important to acknowledge that the regulations governing Ontario labour expenditures, specifically subsections 35 (3) and 35 (4), remain in effect without alteration.
We thank Interactive Ontario’s Advocacy Committee and our members for their engagement in modernizing the OIDMTC. We continue to work diligently on the five remaining recommendations (see Part 2 here) and will provide updates as they become available.
