Quebec Multimedia Tax Credit (CTMM)

The CTMM is a powerful government incentive to support the development of innovative digital media products in Quebec. Ayming helps you maximize your claim, guiding you through eligibility and qualifying expenses so you can focus on creating your next big project.

Developing interactive media in Quebec?

Learn how our experts can help you maximize returns on your project.

The Ayming advantage

The Quebec Multimedia Tax Credit helps companies with a Quebec presence fund eligible multimedia projects. Depending on the type of production, companies can claim 26.5% to 37.5% back on salaries, wages, and contractor fees. This allows businesses to turn project costs into valuable reinvestment opportunities. With the proper certifications from Investissement Québec, businesses can confidently take full advantage of this incentive.

Strategic risk review

Seamless end-to-end support

Credit Optimization Without Compromise

Flexible Fee Structures

Ayming has been an invaluable partner in helping us navigate and maximize Canadas Multimedia Tax Credit. Their deep understanding of the program across multiple provinces and their proactive approach have streamlined our entire claims process. Their expertise makes them more than consultants, they are a trusted extension of our finance team. Serge, Ryan, and Darlie are an absolute pleasure to work with.

San Q. Phan, VP of Finance at Voldex

Why partner with Ayming

The Quebec Multimedia Tax Credit (CTMM) can be a powerful tool for funding your digital media projects, but navigating the rules and requirements can be tricky. Ayming’s team of experts helps you unlock the full benefits, ensuring you capture every eligible cost and maximize your claim.

Beyond guidance, we act as your strategic partner, simplifying the entire process so you can invest more time in creating games, apps, and interactive experiences. With Ayming, accessing government incentives becomes straightforward, fast, and effective.

Frequently asked questions

What is the CTMM?

The Multimedia Tax Credit is a tax incentive from the Quebec government that supports the development of interactive digital media titles, including video games, educational software, simulators, and other commercially distributed multimedia projects. At Ayming, we help companies navigate the program, maximize their tax credit, and reinvest savings into their next innovative project.

What qualifies as a multimedia title?

To qualify, a multimedia title must be commercially published on electronic media and offer interactive features. It should include a substantial mix of at least three components, such as text, sound, still images, or animated images, with video counting as a single component.

Interactivity is a key factor, demonstrated through features like:

- Feedback (e.g. audiovisual response to user actions)
- Control (e.g. navigating characters or choosing options)
- Adaptation (e.g. branching scenarios based on user choices)
- A narrative or objective-driven structure is also assessed

At Ayming, we guide companies through these requirements, helping you determine which projects qualify and ensuring you maximize your Multimedia Tax Credit.

Who is eligible for the multimedia tax credit?

To qualify, companies must have an establishment in Quebec and meet the rules set out in the Taxation Act, meaning they must be a tax-paying entity and not a government organization. Eligible companies also need to produce multimedia titles that meet the program’s criteria.

At Ayming, we help businesses navigate these requirements, identify qualifying projects, and maximize their tax credit, turning eligible multimedia productions into real financial advantages.

How much is the Tax Credit?

Historically, the refundable tax credit allowed companies to claim up to 37.5% of eligible labor costs. Starting January 1, 2025, the program will gradually introduce a non-refundable portion, reducing the refundable rate, and the previous $100,000 per employee salary cap will be replaced with a new work exclusion threshold.

Refundable vs non-refundable breakdown:

Title Type	2024 (Refundable)	2025	2026	2027	2028+
French commercial (non-vocational)	37.5% (refundable)	35 % Rf + 2.5 % Non-Rf	32.5 % + 5 %	30 % + 7.5 %	27.5 % + 10 %
Non-French commercial	30%	27.5 % + 2.5 %	25 % + 5 %	22.5 % + 7.5 %	20 % + 10 %
Other/vocational	26.25%	23.75 % + 2.5 %	21.25 % + 5 %	18.75 % + 7.5 %	16.25 %+10 %

What expenses qualify for the multimedia tax credit?

Qualifying expenses for the Quebec Multimedia Tax Credit include salaries and wages for eligible employees. Payments to subcontractors also qualify, with 100% for non-arm’s-length subcontractors and 50% for arm’s-length subcontractors in Quebec. At Ayming, we help you identify all eligible costs and structure your expenses to maximize the credit, turning your multimedia projects into real financial benefits.