Administered by Government of Ontario · Last verified: July 2026
Ontario refundable credit for incorporated manufacturers investing in buildings, machinery, and equipment used in Ontario manufacturing. Stacks with federal credits.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityOntario Made Manufacturing Investment Tax Credit is generally open to incorporated businesses, in Ontario, in Manufacturing. Confirm the full criteria on the official program page before applying.
The estimated value is 10% of qualifying investments, up to $2M. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Track qualifying capital expenditures 2. File T2 with the Ontario Made schedule 3. Receive refund regardless of taxes owed
Annual with T2 return; credit repealed effective Jan 1, 2030 (expenditures must be incurred on or before Dec 31, 2029). FLAG-2026-BUDGET.