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Deductions · 8 min

Every deduction Canadian small businesses miss

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TAX CREDITNewfoundland & Labrador

Newfoundland and Labrador Manufacturing and Processing Investment Tax Credit

Last verified: June 2026

A provincial credit worth 10% of the capital cost of eligible equipment used in manufacturing, processing, fishery, farming, or forestry in Newfoundland and Labrador. For Canadian-controlled private corporations, up to 40% of the credit is refundable. Unused amounts can be carried back three years or forward twenty years.

See if I qualifyOfficial page
Estimated value
10% of capital cost of eligible property (up to 40% refundable for CCPCs)
Approval likelihood
Medium
Ready to apply score
80/100
Documents needed
3

Eligibility

  • Business types:incorporated
  • Industries:Manufacturing, Agriculture, Food & Beverage
  • Provinces:Newfoundland & Labrador

What you'll need

  • Schedule 310
  • T2 Corporation Income Tax Return
  • Records of eligible capital property

How to apply

  1. 1Confirm the equipment qualifies for the Atlantic Investment Tax Credit and is located in NL
  2. 2Track the capital cost of eligible property
  3. 3File Schedule 310 with your T2 return

Is your business a fit for Newfoundland and Labrador Manufacturing and Processing Investment Tax Credit?

Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.

Check my eligibility

Related programs

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Newfoundland and Labrador Film and Video Industry Tax Credit

Lesser of 40% of eligible NL labour or 25% of production costs, up to $5M

TAX CREDIT

Newfoundland and Labrador All-Spend Film and Video Production Tax Credit

40% of eligible production costs, up to $20M per project annually

TAX CREDIT

Newfoundland and Labrador Green Technology Tax Credit

20% of capital cost (up to 40% refundable), max $1M per year

A monthly digest

New programs, in your inbox.

We are in beta. Drop your email and we will write when the first digest is ready. Monthly cadence, easy unsubscribe.

Deductly CA

Every Canadian grant, tax credit, and deduction your business qualifies for. In one ranked list.

Start the assessment
Product
  • Eligibility quiz
  • All programs
  • Watch (live changes)
  • The funding journey
  • When to apply
  • Stackability map
  • Document checklist
  • Calculators
  • Tracker
  • Learn
  • Pricing
Resources
  • For accountants
  • Public API
  • RSS feed
  • What's new
  • Roadmap
  • Press
  • vs ChatGPT
  • vs Benefits Finder
By province
  • Ontario
  • British Columbia
  • Alberta
  • Quebec
  • Manitoba
  • Saskatchewan
By industry
  • Technology & Software
  • Manufacturing
  • Retail & E-commerce
  • Food & Beverage
  • Professional Services
  • Creative & Media
For
Women entrepreneursNewcomersIndigenous businessYouth foundersBlack entrepreneursFirst-hire employers
Recent guides
Deductions · 8 min

Every deduction Canadian small businesses miss

Grants · 10 min

8 grants every Canadian founder should know about

Deductions · 7 min

The Small Business Deduction, fully explained

© 2026 DeductlyPrivacyTermsAboutFrançaisContact
All systems operational

Deductly is a discovery tool, not a tax filer. Information is provided for educational purposes. Always confirm program details and eligibility with a qualified Canadian accountant before applying or claiming any benefit.