---
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