31 lines
1.4 KiB
Markdown
31 lines
1.4 KiB
Markdown
---
|
|
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
|