Ontario is committed to developing a world-renowned digital gaming industry — and we provide game producers and outsource providers with powerful financial incentives that can cut their costs dramatically.

• R&D tax credits. Our R&D tax incentive program is widely recognized as one of the most generous in the world. When tax credits are factored in, $100 in R&D expenditures can be reduced to $56 – and less than $37 if you're a small business. A broader range of costs qualify for deductions than in many jurisdictions, and tax credits can be carried back for 3 years or forward for 20 years.
  
  

  More costs qualify for R&D tax credits in Ontario

  	ON	U.S.
  Salaries and wages	√	√
  Capital equipment	√
  Materials	√	√
  Overhead	√
  Contract expenses	√	65% - 75%

• Ontario Interactive Digital Media Tax Credit. Created specifically for game developers and producers this program refunds 40% of the costs of labour, marketing and distribution for games created in-house in Ontario. For companies that develop games under a fee-for-service arrangement the tax credit is 35%. In either case, there is no per project or annual corporate limit on the amount that can be claimed.
  
  
• Co-operative Education Tax Credit. Game developers who hire students from Ontario colleges or universities can receive a refundable tax credit of 25% of their salaries, up to a maximum of $3,000 per student. Not only does this save companies money, it's an excellent way to evaluate potential new hires.
  
  
• Emerging Technologies Fund. To support innovative game developers this $250 million fund matches angel and venture capital investments in new technologies dollar-for-dollar.