OIDMTC Filing

• There is an application deadline that requires your company to apply to Ontario Creates for an OIDMTC Certificate of Eligibility for specified and/or non-specified products by the day that is 18 months after the end of your company’s taxation year in which development of the eligible product(s) was completed. Products submitted to Ontario Creates for an OIDMTC after May 15, 2017 are subject to the application deadline.

  Prior to this application deadline taking effect, applications can be made for prior tax years, however the applicant may have to make a request to the Canada Revenue Agency (CRA) to amend a previously filed tax return. It is the applicants’ responsibility to ensure that they are within the time limits for requesting an amendment to the tax return for a previous tax year and are not statute-barred.

  Please note that effective January 1, 2017, in addition to the administration fees calculated against your eligible expenditures, is an additional filing fee of $100:

  • For applications made for specified and non-specified products under section 93 submitted to Ontario Creates on or before May 15, 2017 the additional filing fee is in effect for applications received more than 18 months from the year-end in which the product was completed. (Specified and non-specified products submitted after May 15, 2017 are subject to the application deadline and therefore are not eligible for the OIDMTC if the application exceeds this 18 month mark.)
  • For non-specified products that are only making a marketing and distribution claim for an eligible product that was previously certified, the additional filing fee is in effect for applications received more than 18 months from the subsequent year-end following the year in which the eligible product was completed.
  • For applications made by specialized digital game corporations under section 93.2 the additional filing fee is in effect for applications received more than 18 months from the year-end in which the applicant is claiming as a specialized digital game corporation.
  • For applications made by qualifying digital game corporations under section 93.1 the additional filing fee is in effect for applications received more than 18 months from the year-end of that claim.

  Please note: effective January 1, 2017, there is a fee of $100 for amended Certificates that are requested.