Ontario Made Manufacturing Investment Tax Credit (OMMITC)15% of eligible expenditures up to a $20 million annual limit, for a maximum credit of $3 million a year (rate was 10% and $2 million before 15 May 2025)
The OMMITC is a refundable corporate income tax credit for Ontario manufacturers investing in buildings, machinery and equipment.
Written and reviewed by
Chase Miller, Chief Business Development Officer and Co-Founder
Chase Miller is Chief Business Development Officer and Co-Founder of Impact Applications, a Calgary grant consultancy that works with businesses across Canada on federal and provincial grants, tax credits and interest-free loans, and manages the whole process from first assessment through claims and reporting. He runs the first assessment on client engagements, deciding which programs a business should pursue and in what order, and has worked on Canadian government funding since co-founding the firm in 2023. LinkedIn
Program facts checked against the official source:
- average funding secured per client
- $334,132 average funding secured per client
- approval rate
- 94% approval rate
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.
Verified against the official source
A person checked this program against the administering body's own page on that date. Programs change between checks, so confirm eligibility, amounts and deadlines before you apply. How dates like this are earned: our verification methodology.
Official program page