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).
Summarized from the official page. This is not advice — the provider decides.
Status note, as recorded
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 Expenditures must be incurred on or before December 31, 2029; the credit is repealed effective January 1, 2030. The old URL now 301-redirects to the combined OMMITC/Expanded OMMITC page (updated above). Do NOT assert that metering or monitoring hardware is Class 53 — that is the client’s accountant’s call.
Program details change. Always confirm with the provider before budgeting. If this page and the official page disagree, the official page is right — and we would like to know, at info@quantifyenv.com.