wiki content export 2026-03-28

content/wiki/cooperative-foundations--s6-funding-tax-landscape.md

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+---
+title: 'S6: Funding & Tax Landscape'
+collection: Cooperative Foundations
+path: >-
+  Cooperative Foundations/Hub Adaptations/Central (Ontario)/S6: Funding & Tax
+  Landscape
+parentDocument: Central (Ontario)
+outlineId: 491a3f7f-f423-4db6-a3fb-521895d2468c
+createdBy: Jennie R.F.
+---
+:::warning
+In development
+
+:::
+
+Insertion point: after the base session's revenue/sustainability discussion
+
+Facilitator note: this is the most content-dense addition. resist the urge to cover everything! Focus on the three things that will save studios the most money or prevent the most expensive mistakes
+
+## Session content
+
+* OIDMTC at 40% for self-published games - the single biggest financial incentive (and why it matters that you incorporate as for-profit)
+* The 80/25 rule and why worker-members must be on payroll with T4s, not treated as contractors - connects directly to compensation models discussed in base session
+* Patronage dividend deduction - how distributing surplus based on hours worked can reduce corporate tax to near zero
+* Pathway:
+  * Ontario Creates funding pathway: Futures Forward ($20K, entry point) - must be for-profit
+  * IP Fund pre-production ($15-50K)
+  * IP Fund production ($50-500K)
+* CWCF supports: Technical Assistance Grants ($4K), Tenacity Works loans ($15-50K)
+
+Handout: funding pathway visual showing the on-ramp from training through to production funding, with co-op-specific flags noted