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Appendix A: Eligible and ineligible cost categories - Ontario - Canada
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Source verified October 3, 2026

Appendix A: Eligible and ineligible cost categories

Financial support for advanced manufacturing growth
Latest source update
Last Update: October 3, 2026
Latest change: New official guidance now spells out who can apply, what must be submitted, how applications are assessed, and the key funding-agreement conditions.
View change
AMIC eligibility and application rules updated
New official guidance now sets out detailed AMIC project eligibility, including Ontario for-profit registration, advanced-manufacturing activity, at least 10 full-time equivalent employees, at least three years of operating experience, and a minimum $500,000 eligible investment. It also adds a commitment to create and/or upskill at least five net new jobs by project end, plus a three-to-four-year project length expectation. The application process now requires speaking with a regional advisor, registering and applying through TPON, completing the Part 1 eligibility checklist before Part 2, and uploading specified supporting materials such as cash-flow projections, incorporation documents, a corporate family tree, and three years of financial statements. The guidance also adds assessment criteria, Tax Compliance Verification requirements, and funding-agreement conditions covering financing, insurance, reporting, and repayment remedies.
Funding available
Varies by project
Deadline
Open continuously
Location
Ontario, Canada
Who can apply

For-profit businesses registered to carry out business in Ontario

See full eligibility

Overview

This program provides financial support of up to the maximum amount set by Ontario for advanced manufacturing projects. It supports investments in capital equipment, technology adoption, and skills development.
/100
Opportunity Score
Moderate potential, but conditions must align.

At a glance

Funding available

Financing goals
  • Increase performance through digital transformation
  • Attract or retain talent
  • Increase production or service capacity
Eligible Funding
  • Varies by project
Funds Providers

Eligible candidates

Eligible Industries
  • All industries
Location
  • Ontario
Legal structures
  • For-profit business
Annual revenue
  • All revenue ranges
Organisation size
  • All organization sizes
Audience
  • All groups

Next Steps

1
Determine your project
2
Validate your eligibility

Availability timeline

2026
Periods: 1

Activities funded

  • Capital equipment investments
  • Technology adoption and adaptation
  • Skills development
  • Projects that adopt innovative technologies, invest in new equipment, and accelerate growth through more efficient and cost-effective ways of working

Documents Needed

  • A cash flow with sufficient detail on receipts and payments during the project period and the loan repayment period
  • Copy of articles of incorporation and/or letters patent
  • Corporate family tree showing the parent, affiliates and related entities of the applicant
  • Financial statements from the last three fiscal years audited in accordance with International and Canadian Audit Standards (IAS/CAS) or review engagement financial statements prepared in accordance with the Canadian Standard on Review Engagements (CSRE) 2400
  • Letters of support from project partners and financial institutions, including financial commitments, optional

Official resources

Program guide

Advanced Manufacturing and Innovation Competitiveness Stream Program guidelines

Appendix B: job creation and definition

Appendix C: Key terms of funding agreements

Eligibility

Who is eligible?

  • For-profit businesses registered to carry out business in Ontario
  • Advanced manufacturing companies

Who is not eligible

  • Companies related to a current recipient (through a parent or ownership) are not eligible to apply

Eligible expenses

  • Project facilities and infrastructure
  • Equipment and machinery
  • Project labour and specialized expertise
  • Materials, training, permits, and fees

Ineligible Costs and Activities

  • Land or building purchases
  • Vehicles, off-site equipment, and regular production materials
  • Ongoing operating labour and operational fees
  • Project proposal preparation, travel, hospitality, and marketing
  • Debt service, taxes, and shareholder payments

Eligible geographic areas

  • Ontario

Selection criteria

  • Alignment with program objectives related to technology adoption, productivity, innovation, improved competitiveness, growth and reshoring
  • Extent to which government support improves project outcomes or impacts the project’s scope or timelines
  • Return on investment to Ontario
  • Broad economic benefits, including sector or cluster impacts, value or supply chain impacts, partnering with research institutions, and regional impact
  • Job creation and/or upskilling outcomes, and project risks such as management, financial and market risks

Additional information

  • Ontario makes the final determination on cost eligibility and valuation.
  • Supporting documents must clearly describe each cost category.
  • Any yearly cost category over $25,000 must be broken down.
  • Eligible costs are subject to audit and verification.

Contacts

Frequently Asked Questions about the Appendix A: Eligible and ineligible cost categories Program

What is the Appendix A: Eligible and ineligible cost categories?

This program provides financial support of up to the maximum amount set by Ontario for advanced manufacturing projects. It supports investments in capital equipment, technology adoption, and skills development.

What is the deadline to apply?

The program is accepting continuous intake

Who is eligible for the Appendix A: Eligible and ineligible cost categories program?

To be eligible for the Appendix A: Eligible and ineligible cost categories program, you must: Project-related costs only. New investment, not operations. Proper cost documentation required.

What expenses are eligible under Appendix A: Eligible and ineligible cost categories?

Capital equipment investments Technology adoption and adaptation Skills development Projects that adopt innovative technologies, invest in new equipment, and accelerate growth through more efficient and cost-effective ways of working

Who can I contact for more information about the Appendix A: Eligible and ineligible cost categories?

You can contact Government of Ontario by email at rdp@ontario.ca or by phone at 1 866 711-8304.

Where is the Appendix A: Eligible and ineligible cost categories available?

The Appendix A: Eligible and ineligible cost categories program is available the province of Ontario.

Is the Appendix A: Eligible and ineligible cost categories a grant, loan, or tax credit?

Appendix A: Eligible and ineligible cost categories is a Grant and Funding