In Quebec, the refundable Tax Credit for the Development of E-business (TCDE) and the Tax Credit for the Production of Multimedia Titles are administered by Invest Quebec. The TCDE incentive consists of a tax credit equal to 30% of the eligible salaries paid by an eligible corporation. As well, the Tax Credit for the Production of Multimedia Titles, typically used for game development, can reach up to 37.5% of the eligible expenses.
In Ontario, the Ontario Interactive Digital Media Tax Credit (OIDMTC) is set up to aid in game development and is managed by the Ontario Media Development Corporation. It consists of a tax credit of up to 40% of the eligible expenditures incurred by an admissible Ontario business.
Similar programs also exist in British Columbia, Manitoba, Nova Scotia, and Prince Edward Island; and other significant government incentives may also be available for these types of expenditures.