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Ontario tax credit for manufacturing and processing
Last Update: March 4, 2026
Ontario, Canada
Supports corporations with eligible manufacturing and processing income
Tax Credits
Overview
The Ontario Tax Credit for Manufacturing and Processing offers a tax incentive to corporations with Ontario taxable income and eligible Canadian profits from sectors such as manufacturing, processing, farming, fishing, logging, mining, and energy production. This program allows businesses to claim a credit on qualifying income, excluding amounts subject to the Ontario small business deduction rate; the maximum funding amount is not specified.
At a glance
Funding available
Financing goals
- Reduce the ecological footprint
Eligible Funding
- No Condition
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Agriculture, forestry, fishing and hunting
- Mining, quarrying, and oil and gas extraction
- Manufacturing
Location
- Ontario
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Activities funded
- Manufacturing and processing activities generating eligible Canadian profits.
- Farming operations with eligible Canadian profits.
- Fishing enterprises with eligible Canadian profits.
- Logging activities resulting in eligible Canadian profits.
- Mining operations with eligible Canadian profits.
- Generation of electrical energy for sale.
- Production of steam for sale.
Eligibility
- The corporation must have Ontario taxable income during the tax year.
- The corporation must have eligible Canadian profits from manufacturing and processing, farming, fishing, logging, mining, the generation of electrical energy for sale, or the production of steam for sale.
Eligible geographic areas
- Ontario
