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Source verified July 10, 2026
Ontario Made Manufacturing Investment Tax Credit (OMMITC)
Supports manufacturing investment in Ontario
Latest source updateLast Update: July 10, 2026Latest change: The Ontario Made Manufacturing Investment Tax Credit now shows a higher 15% rate and $3 million annual maximum, plus expanded eligibility for certain non-CCPC corporations after May 14, 2025.View change
Latest source update
Last Update: July 10, 2026
Latest change: The Ontario Made Manufacturing Investment Tax Credit now shows a higher 15% rate and $3 million annual maximum, plus expanded eligibility for certain non-CCPC corporations after May 14, 2025.
Ontario Made Manufacturing Investment Tax Credit expanded
The Ontario Made Manufacturing Investment Tax Credit now shows a 15% refundable rate and a $3 million annual maximum for eligible investments made after May 14, 2025, replacing the prior 10% rate and $2 million maximum. The expansion also adds a non-refundable version for corporations that are not CCPCs for investments made after May 14, 2025 and before 2030, with up to 10 tax years of carryforward, and introduces a repayment rule for certain property disposed of, converted, or removed from Ontario within five years. The claiming instructions now direct taxpayers to different Schedule 5 lines for the refundable credit, the non-refundable credit, and any repayment. A revised Schedule 572 form and supporting statutory page were also updated to reflect the current tax years and form version.
Funding available
$ 3,000,000
Deadline
Open continuously
Location
Ontario, Canada
Who can apply
Canadian-controlled private corporations (CCPCs) throughout the year.
See full eligibility
Overview
The Ontario Made Manufacturing Investment Tax Credit and Expanded Ontario Made Manufacturing Investment Tax Credit support eligible Ontario corporations with a 15% credit on up to $20 million in yearly manufacturing or processing investments. Eligible expenditures include buildings, machinery, and equipment used for manufacturing or processing in Ontario.
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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 : 3,000,000 $
- Up to 0.15% of project cost
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
- 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
Official resources
Eligibility
Who is eligible?
- Canadian-controlled private corporations (CCPCs) throughout the year.
- For investments made after May 14, 2025 and before 2030, corporations other than CCPCs.
Who is not eligible
- Corporations exempt from Ontario corporate income tax.
- Corporations that do not carry on business in Ontario.
Eligible expenses
- Class 1 expenditures for constructing, renovating, or acquiring buildings used for manufacturing or processing in Ontario that are eligible for the additional 6% capital cost allowance for manufacturing or processing buildings.
- Class 53 expenditures for machinery and equipment used in the manufacturing or processing of goods in Ontario that are acquired before 2026.
- After 2025, capital expenditures for assets included in class 43(a) (class 43 except powered industrial lift truck and portable tool acquired for the purpose of rental income) that are used in the manufacturing or processing of goods for sale or lease.
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
How to apply
- Complete Schedule 572, Ontario Made Manufacturing Investment Tax Credit.
- File the completed Schedule 572 with your return.
- On Schedule 5, Tax Calculation Supplementary – Corporations, enter the refundable credit on line 474, the non-refundable credit on line 421, and the repayment on line 281.
Additional information
- For calculating this credit only, any regional opportunities investment tax credit and any amount calculated for this credit that would otherwise be government assistance for calculating capital cost is deemed not to be government assistance and does not reduce the capital cost.
- The available-for-use rules differ between buildings and property other than buildings.
Contacts
Frequently Asked Questions about the Ontario Made Manufacturing Investment Tax Credit (OMMITC) Program
What is the Ontario Made Manufacturing Investment Tax Credit (OMMITC)?
The Ontario Made Manufacturing Investment Tax Credit and Expanded Ontario Made Manufacturing Investment Tax Credit support eligible Ontario corporations with a 15% credit on up to $20 million in yearly manufacturing or processing investments. Eligible expenditures include buildings, machinery, and equipment used for manufacturing or processing in Ontario.
How much funding can be received?
Ontario Made Manufacturing Investment Tax Credit (OMMITC) Funds up to 0.15% of admissible expenses, capped at $3,000,000 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 CCPC throughout the year, or a non-CCPC for investments made after May 14, 2025 and before 2030.
The corporation must not be tax-exempt for the year.
The corporation must carry on business in Ontario through a permanent establishment.
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 by email at advisory.services@ontario.ca 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