Tax Credit
Provincial
Active
Ontario Made Manufacturing Investment Tax Credit (OMMITC)
Government of Ontario (administered by Canada Revenue Agency via T2 return)
Maximum Credit
Up to $3,000,000
Expenditures must be incurred on or before December 31, 2029 (credit repealed...
Difficulty
Easy
Payment
Tax Credit Offset
Trend
Growing
First-Timers
Friendly ✓
Credit rate
15%
Ontario Made Manufacturing Investment Tax Credit (OMMITC) provides Up to $3,000,000 refundable tax credit per year (15% of eligible Ontario manufacturing capital expenditures); available until December 31, 2029. Refundable 15% provincial corporate income tax credit for Canadian-controlled private corporations (CCPCs) investing in eligible Ontario manufacturing buildings, machinery, and equipment. Expenditures must be incurred on or before December 31, 2029 (credit repealed January 1, 2030); claimed annually on the T2 corporate income tax return.
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Eligibility & Details
What this program funds and who can apply
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Program Description
Refundable 15% provincial corporate income tax credit for Canadian-controlled private corporations (CCPCs) investing in eligible Ontario manufacturing buildings, machinery, and equipment. Introduced in Ontario's 2023 budget and enhanced to 15% effective May 15, 2025, the credit applies to capital expenditures up to $20 million per year (maximum $3 million credit) and sunsets December 31, 2029. A parallel non-refundable 15% Expanded OMMITC is available for non-CCPC corporations.
Eligibility Requirements
- Must be a Canadian-controlled private corporation (CCPC) throughout the entire taxation year
- Must have a permanent physical establishment in Ontario (office, factory, or workplace) during the taxation year
- Must not be exempt from Ontario corporate income tax
- Eligible assets: Class 1 buildings acquired, constructed or renovated and used for manufacturing or processing IN ONTARIO, with at least 90% of floor space so used, becoming available for use after March 22, 2023
- Eligible assets: Class 53 machinery and equipment used to manufacture or process goods in Ontario, acquired after March 22, 2023 (transitioning to Class 43(a) after 2025)
- Expenditures must be incurred on or before December 31, 2029
- The 15% rate requires the property to become available for use within the taxation year and on or after May 15, 2025 but before January 1, 2030; property that becomes available for use after December 31, 2029 still earns the 10% rate if the expenditure was incurred before January 1, 2030
- Non-CCPC corporations may claim the Expanded OMMITC at the same 15% rate on a non-refundable basis, with its own window: the expenditure must be incurred on or after May 15, 2025 and before January 1, 2030, and the property must become available for use in the taxation year and on or after May 15, 2025 — it does not reach back to March 2023 the way the CCPC credit does
- Recapture: if the property is disposed of, changed to a non-manufacturing or non-processing use, or removed from Ontario within five years of claiming the credit, a repayment is required
Provinces
Industries
Business Stage
Quick Assessment
Difficulty
Easy
Competition
Low
First-Timer
Friendly
Funding Details
- Amount
- Up to $3,000,000 refundable tax credit per year (15% of eligible Ontario manufacturing capital expenditures); available until December 31, 2029
- Type
- Tax Credit
- Level
- Provincial
- Credit rate
- Up to 15% of eligible costs
- Deadline
- Expenditures must be incurred on or before December 31, 2029 (credit repealed January 1, 2030); claimed annually on the T2 corporate income tax return
Program Scorecard
Competition, effort, and approval at a glance
Competition
Low
Deadline
Dec 31, 2029
Approval
Entitlement
Accessibility
--/5
Competition
--/5
Approval Rate
--%
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What's in this Playbook
Everything you need to claim OMMITC
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 8 rejection pitfalls reviewers flag — so you catch them first
- 7-document checklist with what each reviewer is actually checking
- 5-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 4-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
$19 covers this one program. $39/mo covers every program, plus the workspace that walks you through each application.
How to claim
Insider tips, common pitfalls, and what successful applicants look like
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Insider TipThe $20M per-year expenditure cap is shared among associated corporations (related companies under common control).
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Rejection Pitfalls 8
- Corporation is not a CCPC throughout the entire taxation year (e.g. became foreign-controlled mid-year)
+7 more pitfalls
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Success Profile
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Evaluation Criteria
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Application Playbook
Step-by-step process, required documents, and expenses
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5 steps
7 docs
Application Steps
1
Acquire Eligible Capital Assets Invest in qualifying manufacturing buildings (Class 1), machinery, or equipment (Class 53/Class 43) in Ontario. The expenditure must be incurred on or before December 31, 2029. The available-for-use date sets the RATE: 15% if the property becomes available for use in the taxation year and on or after May 15, 2025 but before January 1, 2030; 10% if it becomes available for use after December 31, 2029 with the expenditure incurred before January 1, 2030. Document exact acquisition, expenditure and available-for-use dates and the manufacturing-use purpose.
Required Documents 7
✓ T2 Corporation Income Tax Return (annual)
✓ Ontario Schedule T2SCH522 — Ontario Made Manufacturing Investment Tax Credit (filed with T2)
Eligible Expenses 4
Ineligible Expenses 6
Claim timing
Deadline Notes
Ineligible Organizations
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Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
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4 partners
Compatible Programs
Clean Technology Manufacturing Investment Tax Credit (Federal CTM ITC, ID 345)
Ontario IESO XLerate Program
Scientific Research and Experimental Development (SR&ED, ID 4)
Accelerated Capital Cost Allowance (CCA)
Combined Funding Potential
See your total funding potential
Clawback Risk
Medium Risk
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How OMMITC Compares
Side-by-side with similar programs
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| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Ontario Made Manufacturing Investment... | Up to $3,000,000 | Easy | Tax Credit Offset | Expenditures must be... |
| Clean Technology Manufacturing Invest... | Up to 30% refundable tax credit | Moderate | Tax Credit Offset | Ongoing (January 1, 2024... |
| Scientific Research and Experimental ... | Up to 35% refundable ITC | Hard | Tax Credit Offset | Ongoing |
| Strategic Response Fund (formerly Str... | Minimum $10 million contribution | Hard | Mixed (Advance + Reimb.) | Ongoing — continuous... |
| CanExport SMEs | Up to $50,000 | Moderate | Mixed (Advance + Reimb.) | Applications accepted... |
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Frequently Asked Questions
Quick answers to the questions founders most often ask about OMMITC
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Does my company need to be profitable to benefit?
For a CCPC, no — the OMMITC is refundable, so even with no Ontario taxes owing you receive the full credit as a cash refund after filing your T2. For a non-CCPC claiming the Expanded OMMITC the credit is non-refundable, but unused amounts carry forward against taxes payable in up to 10 subsequent taxation years, so a loss year defers rather than destroys the benefit.
What is the $20M cap and does it apply per entity or per group?
The $20M eligible expenditure cap (yielding a maximum $3M credit) is shared among associated corporations — companies under common control are treated as one group for this cap. If you have multiple Ontario manufacturing entities, coordinate capital spending plans across the group.
What types of equipment qualify?
Class 53 machinery and equipment (before 2026) or Class 43(a) assets (after 2025) used primarily to manufacture or process goods for sale or lease in Ontario. Class 1 manufacturing buildings (90%+ of floor space used for manufacturing) also qualify. Standard office equipment, vehicles, and retail fixtures do not.
My equipment won't be commissioned until 2030 — am I out?
No. Only the EXPENDITURE must be incurred on or before December 31, 2029. If the property becomes available for use after that date, you still claim the credit at the 10% rate rather than 15%, provided the expenditure was incurred before January 1, 2030.
Can the credit be taken back?
Yes. If within five years the property is disposed of, its use changes to a non-manufacturing or non-processing use, or it is removed from Ontario, a repayment is required — the lesser of the credit claimed and a proportionate amount based on fair market value (or arm's-length proceeds) over the original capital cost. This applies to dispositions, conversions or removals on or after May 15, 2025.
Does the OMMITC expire?
Yes — the credit is repealed effective January 1, 2030, and expenditures must be incurred on or before December 31, 2029. Plan major capital investments accordingly.
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Full Playbook: OMMITC
5 steps · 7 docs · reviewer insights