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.
- average funding secured per client
- $334,132
- approval rate
- 94%
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