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Ontario Made Manufacturing Investment Tax Credit (OMMITC)
Supports corporate investments in Ontario's manufacturing sector
Last Update: March 6, 2026
Funding available
$ 2,000,000
Timeline
- Open continuously
Location
Ontario, Canada
Overview
The Ontario Made Manufacturing Investment Tax Credit provides a 10% refundable Corporate Income Tax credit, with maximum funding of $2 million annually, to support Ontario manufacturers in reducing costs, fostering innovation, and enhancing competitiveness through investments in buildings, machinery, and equipment. Eligible activities include capital investments in specified cost allowance classes for manufacturing or processing within Ontario.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Reduce environmental footprint
- Renovate or expand facilities
Eligible Funding
- Maximum amount : 2,000,000 $
- Up to 10% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Manufacturing
Location
- Ontario
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Investment in buildings used for manufacturing or processing in Ontario.
- Acquisition of machinery and equipment for manufacturing or processing goods in Ontario.
Eligibility
Who is eligible?
- Corporations engaging in manufacturing.
- Corporations involved in processing activities.
Eligible expenses
- Capital investments in buildings acquired, constructed, or renovated for manufacturing or processing in Ontario.
- Machinery and equipment to be used in the manufacturing or processing of goods in Ontario.
Eligible geographic areas
- Ontario, Canada
Additional information
- The tax credit is administered by the Canada Revenue Agency on behalf of Ontario.
- Qualifying investments must be acquired and available for use on or after March 23, 2023.
- The tax credit is calculated based on a 10% rate of eligible expenditures for qualifying investments.
- An associated group of corporations is subject to a combined $20 million limit on qualifying expenditures.
- The tax credit amount is prorated for short taxation years.
- Corporations can claim the tax credit on their T2 Corporation Income Tax return.
Contacts
Frequently Asked Questions about the Ontario Made Manufacturing Investment Tax Credit (OMMITC) Program
Here are answers to the most common questions about the Ontario Made Manufacturing Investment Tax Credit (OMMITC). This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the Ontario Made Manufacturing Investment Tax Credit (OMMITC)?
The Ontario Made Manufacturing Investment Tax Credit provides a 10% refundable Corporate Income Tax credit, with maximum funding of $2 million annually, to support Ontario manufacturers in reducing costs, fostering innovation, and enhancing competitiveness through investments in buildings, machinery, and equipment. Eligible activities include capital investments in specified cost allowance classes for manufacturing or processing within Ontario.
How much funding can be received?
Ontario Made Manufacturing Investment Tax Credit (OMMITC) Funds up to 10% of admissible expenses, capped at $2,000,000 per project.
Who is eligible for the Ontario Made Manufacturing Investment Tax Credit (OMMITC) program?
To be eligible for the Ontario Made Manufacturing Investment Tax Credit (OMMITC) program, you must:
The corporation must be a Canadian-controlled private corporation throughout the taxation year.
The corporation must not be exempt from Ontario corporate income tax for the taxation year.
The corporation must carry on business in Ontario in the taxation year through a physical permanent establishment.
What expenses are eligible under Ontario Made Manufacturing Investment Tax Credit (OMMITC)?
Investment in buildings used for manufacturing or processing in Ontario.
Acquisition of machinery and equipment for manufacturing or processing goods in Ontario.
Who can I contact for more information about the Ontario Made Manufacturing Investment Tax Credit (OMMITC)?
You can contact Government of Ontario (ON) or by phone at 1-800-959-5525.
Where is the Ontario Made Manufacturing Investment Tax Credit (OMMITC) available?
The Ontario Made Manufacturing Investment Tax Credit (OMMITC) program is available the province of Ontario.
Is the Ontario Made Manufacturing Investment Tax Credit (OMMITC) a grant, loan, or tax credit?
Ontario Made Manufacturing Investment Tax Credit (OMMITC) is a Tax Credits