Ontario Made Manufacturing Investment Tax Credit (OMMITC)
Administered by Government of Ontario
About this program
The OMMITC is a refundable corporate income tax credit for Ontario manufacturers investing in buildings, machinery and equipment. It is claimed through the corporate tax return rather than applied for. From 15 May 2025 to 31 December 2029 the rate is 15%, to a maximum credit of $3 million a year on up to $20 million of eligible expenditures; an associated group shares that limit. A separate Expanded OMMITC extends a 15% non-refundable credit to corporations that are not CCPCs. Ontario notes a corporation may be required to repay the credit in some circumstances.
Who is eligible
Canadian-controlled private corporations with a permanent establishment in Ontario, investing in buildings, machinery and equipment used in manufacturing or processing in the province. Corporations that are not CCPCs may instead claim the Expanded OMMITC, a 15% non-refundable credit.
Information last verified: 2026-08-10
This summary is drawn from our grant database as a starting point. Program details change often, so confirm eligibility, amounts, and deadlines with the administering body before you apply. How dates like this are earned: our verification methodology.
Official program page