Crédit d'impôt pour les médias numériques interactifs (Colombie-Britannique) ### 📋 Eligible Entities - Canadian corporations registered and operating in British Columbia - Sole proprietors engaged in interactive digital media development - Partnerships with a permanent establishment in BC - Entities must be actively developing interactive digital media products (not just distributing or licensing existing content) - No minimum revenue or employee count requirement - Must be a resident of Canada for tax purposes ### 💰 Funding Details - Tax credit rate: 17.5% of eligible salaries and wages - Structure: Non-refundable tax credit (reduces tax liability; may carry forward if unused) - Matching requirement: None specified - Repayability: Not a loan—tax credit is non-repayable - Maximum claim: No stated cap per applicant - Application deadline: Projects must commence development before September 1, 2025 ### 🛠️ Approved Expenses - Eligible salaries and wages for employees directly engaged in interactive digital media development - Includes compensation for: - Software developers - Designers and artists - Project managers (if directly supporting development) - Quality assurance/testing personnel - Wages must be paid to Canadian residents - Excludes management overhead, sales, or administrative salaries not directly tied to product development ### ⚠️ Conditions & Milestones - Project commencement deadline: Development must start on or before September 1, 2025 - Product definition: Must qualify as "interactive digital media" (e.g., video games, interactive animations, educational software, VR/AR experiences) - Reporting requirement: Claim must be filed with BC tax return for the applicable taxation year - Salary documentation: Employers must maintain payroll records and T4 slips proving eligible wage payments - Residency verification: Employees receiving wages must be Canadian residents - No double-dipping: Wages cannot be claimed under multiple provincial or federal tax incentives simultaneously - Ongoing eligibility: Program expires after September 1