1.4 KiB
1.4 KiB
| title | collection | path | parentDocument | outlineId | createdBy |
|---|---|---|---|---|---|
| S6: Funding & Tax Landscape | Cooperative Foundations | Cooperative Foundations/Hub Adaptations/Central (Ontario)/S6: Funding & Tax Landscape | Central (Ontario) | 491a3f7f-f423-4db6-a3fb-521895d2468c | 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