93.2 (1) The amount of a specialized digital game corporation’s credit under this section for a taxation year for the purposes of subsection 93 (1.1) is 35 per cent of the corporation’s qualifying labour expenditure in respect of eligible digital games for the year that relates to expenditures incurred after March 26, 2009.  2009, c. 34, Sched. U, s. 19. Qualifying labour expenditure (2) The qualifying labour expenditure of a specialized digital game corporation in respect of eligible digital games for a taxation year is the total of all amounts each of which is the eligible labour expenditure of the corporation in respect of an eligible digital game for the year.  2009, c. 34, Sched. U, s. 19. Eligible labour expenditure (3) The eligible labour expenditure of a specialized digital game corporation in respect of an eligible digital game for a taxation year is the amount, if any, by which “A” exceeds “B” where, “A” is the corporation’s Ontario labour expenditure for the year for eligible digital game activities in respect of the eligible digital game, and “B” is the total of all government assistance, if any, in respect of the Ontario labour expenditure for eligible digital game activities in respect of the eligible digital game that, on the specialized digital game corporation’s filing-due date for the year, the specialized digital game corporation or any other person or partnership has received, is entitled to receive or may reasonably expect to receive, to the extent that the government assistance has not been repaid under a legal obligation to do so.  2009, c. 34, Sched. U, s. 19; 2010, c. 1, Sched. 29, s. 11 (1, 2). Application for certificate (4) In order to be eligible to claim a credit under this section for a taxation year, a specialized digital game corporation shall apply to the Ontario Media Development Corporation or a person designated by the Minister of Culture for certification for the year for the purposes of this section.  2009, c. 34, Sched. U, s. 19. Same (5) A specialized digital game corporation that applies for certification under subsection (4) shall provide the information specified for the purposes of this section by the Ontario Media Development Corporation or a person designated by the Minister of Culture to the person who specified that it be provided.  2009, c. 34, Sched. U, s. 19. Certificate (6) If a specialized digital game corporation provides the information in accordance with subsection (5) for a taxation year, the Ontario Media Development Corporation or a person designated by the Minister of Culture shall issue a certificate, and any amended certificates it considers appropriate, to the corporation for the year, certifying, (a) that the corporation is a specialized digital game corporation; (b) that the corporation’s eligible digital game activities were undertaken in respect of digital games that are eligible digital games or would have been eligible digital games had they been completed before the end of the taxation year; and (c) the estimated amount of the corporation’s credit under this section for the year in respect of its eligible digital game activities.  2009, c. 34, Sched. U, s. 19; 2010, c. 1, Sched. 29, s. 11 (3-5). Certificate to be delivered with return (7) In order to claim an amount under this section for a taxation year, a specialized digital game corporation must deliver to the Ontario Minister with its return for the year the certificate for the year or a certified copy of the certificate.  2009, c. 34, Sched. U, s. 19. Revocation of certificate (8) A certificate or amended certificate issued under subsection (6) may be revoked, (a) if an omission or incorrect statement was made and it is reasonable to believe that, if the omitted information had been disclosed or if the person issuing the certificate had known that the statement was incorrect, he or she would not have issued the certificate; (b) if none of the activities in respect of which the certificate is issued are eligible digital game activities; or (c) if the corporation to which the certificate is issued is not a specialized digital game corporation.  2009, c. 34, Sched. U, s. 19; 2010, c. 1, Sched. 29, s. 11 (6). Same (9) A certificate that is revoked is deemed never to have been issued.  2009, c. 34, Sched. U, s. 19. Definitions (10) In this section, “eligible digital game” means a product in respect of a specialized digital game corporation that satisfies all of the conditions set out in subsection (11); (“jeu numérique admissible”) “eligible digital game activities” means activities that are carried out in Ontario and are directly attributable to the development of an eligible digital game; (“activités admissibles de conception d’un jeu numérique”) “government assistance” means assistance from a government, municipality or other public authority in any form, including a grant, subsidy, forgivable loan, deduction from tax and investment allowance, but not including a tax credit under subsection 93 (1); (“aide gouvernementale”) “Ontario labour expenditure” means the amount determined under the prescribed rules; (“dépense de main-d’oeuvre en Ontario”) “specialized digital game corporation” for a taxation year means a Canadian corporation that satisfies all of the conditions set out in subsection (12). (“société de jeux numériques spécialisée”)  2009, c. 34, Sched. U, s. 19; 2010, c. 1, Sched. 29, s. 11 (7, 8). Eligible digital game (11) The following are the conditions referred to in the definition of “eligible digital game” in subsection (10): 1. The product is an interactive digital media product as determined under the prescribed rules. 2. The product is a digital game in the opinion of the Ontario Media Development Corporation or, if another person is designated by the Minister of Culture, in the opinion of that person. 3. The product is developed for the purpose of sale or license by the specialized digital game corporation or, if applicable, the purchaser, to one or more persons, each of whom deals at arm’s length with the specialized digital game corporation and the purchaser. 4. The product is not used primarily, i. for interpersonal communication, ii. to present or promote the specialized digital game corporation or, if applicable, the purchaser, or iii. to present, promote or sell the products or services of the specialized digital game corporation or, if applicable, the purchaser. 5. The product is one for which public financial support would not be contrary to public policy in the opinion of the Ontario Media Development Corporation or, if another person is designated for the purposes of subsection 93 (8), as it applies for the purposes of this section, in the opinion of that person.  2009, c. 34, Sched. U, s. 19. Specialized digital game corporation (12) The following are the conditions referred to in the definition of “specialized digital game corporation” in subsection (10): 1. The corporation carries on through a permanent establishment in Ontario a business that includes the development of digital games. 2. The corporation’s Ontario labour expenditure for the year in respect of eligible digital games is, i. for a taxation year that commenced prior to April 12, 2019, not less than $1 million, or ii. for a taxation year that commenced after April 11, 2019, not less than $500,000. 3. The corporation satisfies one of the following conditions: i. the total of the salaries and wages incurred by the corporation in the year for services rendered in Ontario that are directly attributable to the development of digital games is not less than 80 per cent of the total of the salaries and wages incurred by the corporation in the year for services rendered in Ontario, ii. the amount of the corporation’s gross revenue for the year that is directly attributable to the development of digital games is not less than 90 per cent of the corporation’s total gross revenue for the year, or iii. a condition prescribed for the purposes of this paragraph. 4. The corporation is not controlled directly or indirectly in any manner whatever by one or more corporations all or part of whose taxable income is exempt from tax under Part III of this Act. 5. The corporation is not a prescribed labour-sponsored venture capital corporation under the Federal regulations. 6. The corporation is not a taxable Canadian corporation the primary activity of which is to provide the services of a single individual and all the issued and outstanding shares of the capital stock of which (other than directors’ qualifying shares) are owned by that individual.  2009, c. 34, Sched. U, s. 19; 2010, c. 1, Sched. 29, s. 11 (9); 2012, c. 8, Sched. 56, s. 4; 2019, c. 7, Sched. 57, s. 2. Section Amendments with date in force (d/m/y) 2009, c. 34, Sched. U, s. 19 - 27/03/2009 2010, c. 1, Sched. 29, s. 11 (1-9) - 27/03/2009 2012, c. 8, Sched. 56, s. 4 - 20/06/2012 2019, c. 7, Sched. 57, s. 2 - 01/01/2019