Open
Ontario Made Manufacturing Investment Tax Credit (OMMITC)
Supports manufacturing investment in Ontario
Last Update: March 6, 2026
Funding available
$ 2,000,000
Timeline
- Open continuously
Location
Ontario, Canada
Overview
The Ontario Made Manufacturing Investment Tax Credit and the Expanded Ontario Made Manufacturing Investment Tax Credit support corporate investments in buildings, machinery, and equipment for manufacturing or processing in Ontario. The refundable credit can reach up to $3 million per year, while the non-refundable expanded credit also applies to eligible investments made on or after May 15, 2025.
/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 for manufacturing or processing in Ontario.
- Investment in machinery and equipment for manufacturing or processing in Ontario.
Documents Needed
- Schedule 572, Ontario Made Manufacturing Investment Tax Credit
- T2 Corporation Income Tax Return
Eligibility
Who is eligible?
- CCPCs carrying on manufacturing or processing in Ontario.
- Corporations that are not CCPCs, for the expanded credit.
Who is not eligible
- Corporations exempt from Ontario corporate income tax.
- Corporations that do not carry on business in Ontario.
Eligible expenses
- Buildings acquired, constructed, or renovated for manufacturing or processing in Ontario.
- Machinery and equipment used to manufacture or process goods in Ontario.
Ineligible Costs and Activities
- Expenditures under a non-arm’s-length contract.
- Expenditures for property previously claimed by the corporation or an associated corporation.
- Expenditures by a predecessor corporation that was not qualifying in an amalgamation.
Eligible geographic areas
- Ontario
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 and the Expanded Ontario Made Manufacturing Investment Tax Credit support corporate investments in buildings, machinery, and equipment for manufacturing or processing in Ontario. The refundable credit can reach up to $3 million per year, while the non-refundable expanded credit also applies to eligible investments made on or after May 15, 2025.
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:
CCPC or non-CCPC, depending on credit type.
Business carried on in Ontario.
Must not be tax-exempt.
What expenses are eligible under Ontario Made Manufacturing Investment Tax Credit (OMMITC)?
Investment in buildings for manufacturing or processing in Ontario.
Investment in machinery and equipment for manufacturing or processing in Ontario.
Who can I contact for more information about the Ontario Made Manufacturing Investment Tax Credit (OMMITC)?
You can contact Government of Ontario 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