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Source verified August 10, 2026
Ontario Regional Opportunities Investment Tax Credit (ROITC)
Regional tax credit for business investment
Latest source updateLast Update: May 12, 2026Latest change: The ROITC page now adds a January 1, 2027 expiry and a December 31, 2026 cutoff for eligible expenditures, along with updated date ranges for the 10% and 20% credit periods.View change
Latest source update
Last Update: May 12, 2026
Latest change: The ROITC page now adds a January 1, 2027 expiry and a December 31, 2026 cutoff for eligible expenditures, along with updated date ranges for the 10% and 20% credit periods.
ROITC expiry and eligible period updated
The ROITC page now states that the credit expires effective January 1, 2027 and that expenditures must be incurred on or before December 31, 2026 to remain eligible. The calculation sections were also updated to clarify when the 10% credit applies and when the temporary 20% enhancement applies, while the application steps, contact details, and regional scope remain unchanged.
Funding available
$ 50,000 - $ 90,000
Deadline
Open continuously
Location
Ontario, Canada
Overview
The Regional Opportunities Investment Tax Credit is a 10% refundable Corporate Income Tax credit for Canadian-controlled private corporations in Ontario that invest in designated regions to support business investment, economic growth and job creation. Eligible investments include acquiring, constructing or renovating commercial and industrial buildings, and an enhancement applies to eligible expenditures over $50,000.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase production or service capacity
- Increase operational productivity
- Renovate or expand facilities
Eligible Funding
- Maximum amount : 90,000 $
- Minimum amount : 50,000 $
- Up to 10% of project cost
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
Activities funded
- Constructing eligible commercial buildings
- Renovating eligible industrial buildings
- Acquiring eligible commercial or industrial property
Documents Needed
- Schedule 570, Ontario Regional Opportunities Investment Tax Credit
- T2 Corporation Income Tax Return
- Written waivers from associated corporations, if applicable
Official resources
Program guide
Application form
Eligibility
Who is eligible?
- Canadian-controlled private corporations
- Corporations with a permanent establishment in Ontario at the time an eligible investment is made
- Corporations that make an eligible investment in a designated region of the province
Who is not eligible
- Corporations exempt from tax for the taxation year under Part III of the Taxation Act, 2007 (Ontario)
Eligible expenses
- Costs of a capital nature incurred to acquire, renovate or make additions to eligible property
- Amounts that are part of the capital cost of the eligible property for CCA purposes
Ineligible Costs and Activities
- Residential buildings
- Property acquired from a person or partnership with which the corporation did not deal at arm’s length
- Property previously owned by the corporation or by a person or partnership with which the corporation was not dealing at arm’s length
- Property acquired from a person or partnership with a right or option to acquire all or part of the property in the future, or that granted such a right or option to another person or partnership
- Expenditures incurred in a taxation year following the year in which the property becomes available for use
Eligible geographic areas
- Northern Ontario: District of Algoma, District of Cochrane, District of Kenora, District of Manitoulin, District of Nipissing, District of Parry Sound, District of Rainy River, District of Sudbury together with the City of Greater Sudbury, District of Thunder Bay, and District of Timiskaming
- Southern Ontario: City of Kawartha Lakes, County of Bruce, County of Elgin together with the City of St. Thomas, County of Essex together with the City of Windsor and Township of Pelee, County of Frontenac together with the City of Kingston, County of Grey, County of Haliburton, County of Hastings together with the City of Belleville and City of Quinte West, County of Huron, County of Lambton, County of Lanark together with the Town of Smiths Falls, County of Lennox and Addington, County of Middlesex together with the City of London, County of Northumberland, County of Oxford, County of Perth together with the City of Stratford and the Town of St. Marys, County of Peterborough together with the City of Peterborough, County of Prince Edward, County of Renfrew together with the City of Pembroke, District of Muskoka, Municipality of Chatham-Kent, United Counties of Leeds and Grenville together with the City of Brockville, the Town of Gananoque and the Town of Prescott, United Counties of Prescott and Russell, and United Counties of Stormont, Dundas and Glengarry together with the City of Cornwall
Selection criteria
- Eligibility as a qualifying corporation
- Eligible investment in a designated region
- Eligible property and expenditures
How to apply
- File a completed Schedule 570, Ontario Regional Opportunities Investment Tax Credit, with your T2 Corporation Income Tax Return
- If applicable, obtain waivers from all associated corporations before filing
- Do not file the waivers with the schedule, but keep them in case the CRA asks for them later
- Enter the amount of the credit claimed on line 472 of Schedule 5, Tax Calculation Supplementary – Corporations
Processing and Agreement
- The Canada Revenue Agency administers tax credits on behalf of Ontario
- If the corporation’s tax liability for the year is reduced to nil, the ROITC becomes a refund to the corporation
- Associated corporations must agree in writing to waive their right to claim the ROITC for overlapping taxation years
Additional information
- The Canada Revenue Agency administers tax credits on behalf of Ontario.
Contacts
Frequently Asked Questions about the Ontario Regional Opportunities Investment Tax Credit (ROITC) Program
What is the Ontario Regional Opportunities Investment Tax Credit (ROITC)?
The Regional Opportunities Investment Tax Credit is a 10% refundable Corporate Income Tax credit for Canadian-controlled private corporations in Ontario that invest in designated regions to support business investment, economic growth and job creation. Eligible investments include acquiring, constructing or renovating commercial and industrial buildings, and an enhancement applies to eligible expenditures over $50,000.
How much funding can be received?
Ontario Regional Opportunities Investment Tax Credit (ROITC) Funds up to 10% of admissible expenses, capped at $90,000 per project.
Who is eligible for the Ontario Regional Opportunities Investment Tax Credit (ROITC) program?
To be eligible for the Ontario Regional Opportunities Investment Tax Credit (ROITC) program, you must:
Canadian-controlled private corporation throughout the tax year
Permanent establishment in Ontario at the time an eligible investment is made
Eligible investment in a designated region of the province
What expenses are eligible under Ontario Regional Opportunities Investment Tax Credit (ROITC)?
Constructing eligible commercial buildings
Renovating eligible industrial buildings
Acquiring eligible commercial or industrial property
Who can I contact for more information about the Ontario Regional Opportunities Investment Tax Credit (ROITC)?
You can contact Canada Revenue Agency (CRA) or by phone at 1 800 959 5525.
Where is the Ontario Regional Opportunities Investment Tax Credit (ROITC) available?
The Ontario Regional Opportunities Investment Tax Credit (ROITC) program is available the province of Ontario.
Is the Ontario Regional Opportunities Investment Tax Credit (ROITC) a grant, loan, or tax credit?
Ontario Regional Opportunities Investment Tax Credit (ROITC) is a Tax Credits