I was doing some research today, and came across this little-known program:
http://www.omdc.on.ca/English/Ontari...ax-Credit.html
Webhosting would count as part of "marketing and distribution" costs under this "Ontario Interactive Digital Media Tax Credit (OIDMTC). Labour and other web content creation costs are eligible, too.
It definitely applies to websites (I called them and asked). Page 9 has some language that might exclude adult websites, if they are "contrary to public policy", however one can seek an advance ruling.
Might be worth exploring with your accountants.
