Last verified: June 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 The credit is repealed January 1, 2030, so expenditures must be incurred by December 31, 2029.
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