Provincial program
Ontario Made Manufacturing Investment Tax Credit (and Expanded OMMITC)
Government of Ontario
What it pays
10% base rate (up to $2M/year); enhanced 15% rate for expenditures May 15, 2025 – Dec 31, 2029 (up to $3M/year), on up to $20M of eligible expenditures per taxation year. The CCPC credit is refundable; the Expanded OMMITC for non-CCPCs is a 15% NON-refundable credit.
Deadline: none stated on the source page
A corporate income tax credit on capital investments in Ontario manufacturing, Class 53/43 machinery and equipment used in manufacturing or processing, and Class 1 buildings used for manufacturing or processing. Refundable for CCPCs; the expanded credit for non-CCPCs is non-refundable.
Who qualifies
Corporations manufacturing or processing in Ontario through a permanent establishment (base credit for CCPCs; an expanded credit covers non-CCPCs).
The provider confirms eligibility.
Program status
Re-verified 2026-08-25. Always available, claimed on the T2 corporate return via CRA, no application window and therefore no intake risk. Expenditures must be incurred on or before December 31, 2029; the credit is repealed effective January 1, 2030. Ask your accountant whether your metering or monitoring equipment qualifies as Class 53.
Confirm current terms with the provider before budgeting. Report a correction to info@quantifyenv.com.
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