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 Expenditures must be incurred on or before December 31, 2029; the credit is repealed effective January 1, 2030.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). Whether metering or monitoring hardware counts as Class 53 is your accountant’s call, not ours.
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.
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