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Ontario Made Manufacturing Investment Tax Credit (OMMITC) and Expanded OMMITC

Ontario Ministry of Finance / Canada Revenue Agency

Up to $3M

OMMITC (CCPCs, refundable): 15% for property available May 15, 2025 to Dec 31, 2029 (10% from Mar 23, 2023 to May 14, 2025); max $3 million/year at 15% on a $20 million limit. Expanded OMMITC (non-CCPCs, non-refundable): 15%, max $3 million.

Corporate income tax credit for investment in new manufacturing and processing buildings and machinery in Ontario. Refundable for Canadian-controlled private corporations (OMMITC); non-refundable version for other corporations (Expanded OMMITC).

Open the official page ↗
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How to apply

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Who qualifies

Corporation not exempt from Ontario corporate income tax with a physical permanent establishment in Ontario. OMMITC: CCPC throughout the year. Expanded OMMITC: non-CCPC. Eligible property: Class 1 buildings used for manufacturing/processing in Ontario and Class 53 machinery and equipment (Class 43 paragraph (a) after 2025). Property must become available for use on or after March 23, 2023 (Expanded: on or after May 15, 2025). Credit repealed effective Jan 1, 2030; expenditures must be incurred on or before Dec 31, 2029.

Corporation

Good to know

  • Funding: Maximum credit $3 million per year (15% of the $20 million eligible expenditure limit); 10% / $2 million before May 15, 2025.
  • Cost share: 15% of eligible costs
  • Notes: Page updated Nov 27, 2025 with the enhanced rate and Expanded OMMITC; the URL redirects to the combined OMMITC/Expanded OMMITC page.

Evidence from the official page

  • amount“As of May 15, 2025, the rate is 15% and a qualifying corporation could receive a tax credit of up to $3 million a year.” source ↗
  • amount“A qualifying corporation can claim eligible expenditures up to a limit of $20 million in a taxation year.” source ↗
  • deadline“The OMMITC is repealed effective January 1, 2030, and expenditures must be incurred on or before December 31, 2029” source ↗
  • status“The enhanced 15% OMMITC rate applies only if the property becomes available for use” source ↗

Verified 2026-10-08 · High confidence. Always confirm on the official page before applying.