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@ -9,7 +9,6 @@ createdBy: Jennie R.F.
This article covers Ontario-specific funding, tax credits, and incentives for cooperative game studios.
:::warning
If you're incorporating as a co-op and want to access any of these programs, one thing matters above all else: incorporate as for-profit. **Non-profits are ineligible for everything in this article!**
@ -83,7 +82,6 @@ Incorrect completion dates (must be the date the product is available for sale,
* [OIDMTC guidelines](https://ontariocreates.ca/tax-incentives/oidmtc/oidmtc-guidelines-non-specified)
* [CRA Schedule 560](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t2sch560.html)
## Stacking credits
Okay. Don't just pick one credit and stop. Different credits programs cover different types of work, so you can "stack" them and get back a significant portion of your costs. It requires some intentional planning, and ideally, the support of an experienced tax professional.
@ -118,7 +116,6 @@ Applicants must have Canadian ownership, control, and key personnel; the project
A small co-op studio with $300,000 in Ontario labour could split $100K to SR&ED and $200K to OIDMTC, yielding combined credits of approximately $115,000 - an effective return of 38.3%. Layer IRAP on a specific innovative project within that. Use CMF for non-labour production costs. These programs aren't redundant; they cover different slices of the same work.
## Ontario Creates funding programs
As of January 2025, the former Interactive Digital Media (IDM) Fund was replaced by the [IP Fund (Intellectual Property Fund)](https://ontariocreates.ca/investment-programs/content-creation/intellectual-property-fund/interactive-content-stream), which merges the old Film Fund and IDM Fund into a single program.
@ -161,10 +158,8 @@ The practical path for a new co-op studio:
Claim OIDMTC throughout!!
[IP Fund Interactive Content Stream](https://ontariocreates.ca/investment-programs/content-creation/intellectual-property-fund/interactive-content-stream) • [Futures Forward](https://ontariocreates.ca/our-sectors/interactive/interactive-digital-media-fund/ontario-creates-idm-fund-futures) • [Program Policies](https://ontariocreates.ca/program-policies)
## Arts council funding
### Ontario Arts Council
@ -175,7 +170,6 @@ OAC funds individual artists and arts organizations. Less directly relevant to i
TAC's [Media Artists Program: Creation](https://torontoartscouncil.org/grants/media-artists-program-creation/) grants go up to $15,000 for individual media artists, and the eligible categories include electronic games, virtual and augmented reality, and new media artworks. The [Visual/Media Arts Projects](https://torontoartscouncil.org/grants/visual-media-arts-projects-presentation/) grants provide up to $15,000 for non-profit organizations and collectives. An Accessibility Grant Add-on provides an additional $5,000 for projects involving Deaf or disabled artists.
## Co-op–specific funding
The co-op sector has its own funding tools that layer on top of everything above. The three most relevant to a game studio in its first few years:
@ -187,8 +181,7 @@ The co-op sector has its own funding tools that layer on top of everything above
For growth-stage co-ops, the [Canadian Co-operative Investment Fund](https://ccif.coop/) provides $50,000 to $1.25 million in loans, equity, and quasi-equity. There is a $1,000 application fee to cover their due diligence process.
For the full picture of co-op support organizations, development resources, and game-studio-specific communities, see \[\[Ontario co-op resources and support\]\].
For the full picture of co-op support organizations, development resources, and game-studio-specific communities, see Ontario co-op resources and support.
## The GTA ecosystem
@ -201,7 +194,6 @@ Toronto has a lot of organizations and programs relevant to game studios, and th
* The City of Toronto offers [Creative Industries Funding](https://www.toronto.ca/business-economy/business-operation-growth/business-incentives/creative-industries-funding-creative-technology/) including Sector Development Grants of $2,500-$15,000 for capacity-building and business development, open to both non-profits and for-profit businesses. In June 2025, Toronto proclaimed June as Video Game Month. Toronto also holds UNESCO Creative City of Media Arts designation.
* [IGDA Toronto](https://igda.org/chapters/on-toronto/) has an active Discord and regular networking events. The annual [XP Game Summit](https://xpgamesummit.com/) is Canada's main B2B game conference, with indie pitch competitions and publisher matchmaking.
## The co-op tax advantage
Under Section 135 of the Income Tax Act, cooperatives may deduct patronage dividends paid to members from taxable income. For a worker co-op that distributes its surplus to members based on hours worked, this can reduce corporate-level taxation to near zero. Members then report patronage dividends as personal income.
@ -212,14 +204,13 @@ There are no Ontario-specific tax exemptions exclusively for cooperatives. The p
One minor Ontario-specific quirk: The province does not implement the federal investment income restriction on the provincial business limit, meaning a co-op with some investment income retains its full Ontario Small Business Deduction.
## What Ontario co-ops should actually do!
Most of this should happen before or during your first year of development.
### #1 - Incorporate as *for-profit* under the [Co-operative Corporations Act](https://www.ontario.ca/page/start-dissolve-and-change-co-operative-corporation)
This is the prerequisite for everything else on this page. Non-profit co-ops are locked out of the OIDMTC, Ontario Creates funding, and most of the incentives described here.
This is the prerequisite for everything else on this page. Non-profit co-ops are locked out of the OIDMTC, Ontario Creates funding, and most of the incentives described here.
### #2 Put worker-members on payroll