Administered by Government of Ontario · Last verified: July 2026
A refundable Ontario tax credit for Canadian-controlled private corporations that invest in buildings, machinery, and equipment used for manufacturing or processing in Ontario. As of May 15, 2025 the rate is 15% on eligible expenditures up to a $20 million limit, for a maximum credit of $3 million a year. A separate non-refundable Expanded OMMITC at 15% is available to corporations that are not CCPCs. The credit is repealed January 1, 2030, so expenditures must be incurred by December 31, 2029.
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 (OMMITC) 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 15% of eligible investments, up to $3 million per year. 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. Confirm your investments qualify under the eligible capital cost allowance classes 2. Track eligible expenditures and available-for-use dates 3. Claim the credit on your T2 Corporation Income Tax return 4. Contact the CRA or Ontario Ministry of Finance with questions
Expenditures must be incurred on or before December 31, 2029.