What if my company began work on my product prior to April 23, 2015?

Should your product not be eligible under the new requirements of the OIDTMC regulations of April 23, 2015, but your product has development labour costs incurred prior to April 24, 2015, your product may be reviewed under the pre-Budget rules. In that case, you will be limited to claim eligible expenditures incurred on or before April 23, 2015 to calculate your OIDMTC. (However, please note that the 80% test will apply to all products regardless of the date the activities and costs were incurred. The 25% test will also apply for products for which the application for certification was received by Ontario Creates on or after April 24, 2015.)