Crédit d’impôt pour les médias numériques interactifs

📋 Eligible Entities - Canadian-controlled private corporations (CCPCs) - Corporations incorporated under Canadian or provincial law - Partnerships with Canadian resident partners - Sole proprietors engaged in interactive digital media production - Production companies with a permanent establishment in Newfoundland and Labrador - Companies producing interactive digital media content (video games, interactive narratives, virtual reality experiences, etc.) ### 💰 Funding Details - Grant Rate: 40% refundable tax credit on total eligible production costs - Repayability: Non-repayable (refundable tax credit) - Form: Direct cash refund or tax credit offset - Maximum: No stated cap per project (subject to program availability) - Currency: Canadian dollars - Payment Structure: Credit applied against tax liability; excess amounts refunded as cash ### 🛠️ Approved Expenses - Production payroll (salaries, wages, benefits for creative and technical staff) - Third-party contracted services (animation, coding, design, audio production) - Software and technology licenses used in production - Equipment rental and purchase (computers, motion capture, servers) - Facility rental (studios, offices for production team) - Marketing and promotional costs directly tied to product launch - Quality assurance and testing costs - Intellectual property development and rights acquisition ### ⚠️ Conditions & Milestones - Production must take place in Newfoundland and Labrador - Applicant must maintain permanent establishment in the province - Interactive digital media product must be substantially completed during the claim period - Detailed documentation of all eligible expenses required - Payroll must be paid to Canadian residents - Third-party service providers must be Canadian-based (where applicable) - Application must be submitted within specified timeframe post-project completion - Compliance audit and verification of expenses may be required - Claim must be filed with provincial tax return for the relevant fiscal year