Interactive digital media tax credit (B.C.)
Your registered corporation could be eligible for a tax credit if you develop interactive digital media products in British Columbia after August 31, 2010 and before September 1, 2018.The credit is calculated as 17.5% of eligible salary and wages incurred in the tax year.
Some examples of interactive digital media products are:
- Video games
- Educational software
- Edutainment products
- Simulators (e.g. for driving a car)
Products that are not intended to be used interactively, such as blogs, online magazines and newspapers, and slide show, video or slide presentations, are not eligible.