What is Ontario Made Manufacturing Investment Tax Credit?
Ontario Made Manufacturing Investment Tax Credit is delivered by Government of Ontario as a tax credit. Funding is typically 15% of qualifying capital expenditures (was 10% before May 15, 2025); up to $3M credit per year. This page covers eligibility, intake status, and what an application actually requires.
At a glance
| Funding amount | 15% of qualifying capital expenditures (was 10% before May 15, 2025); up to $3M credit per year |
|---|---|
| Cost share | 0% |
| Level | Provincial |
| Program type | Tax Credit |
| Delivered by | Government of Ontario |
| Available in | ON |
| Intake status | Open — claim on Ontario corporate tax return |
| Last verified | 2026-06-12 |
Who qualifies
- Eligible industries: Manufacturing
- Eligible activities: Capital investments in Ontario manufacturing facilities and equipment
Watch out for
Non-manufacturing; non-capital expenditure; outside Ontario
Deadlines & how to apply
Enhanced 15% rate applies to property available for use on or after May 15, 2025 and before January 1, 2030 (reverts to 10% after). Refundable for CCPCs; a 15% non-refundable Expanded OMMITC now covers non-CCPCs. Claim on up to $20M of eligible expenditures per year. 2026 Ontario budget left it unchanged.
How NorthGrants helps with Ontario Made Manufacturing Investment Tax Credit
Most business owners read about Ontario Made Manufacturing Investment Tax Credit, see the funding amount, and stop. The hard part isn't finding the grant. It's building an application that actually wins.
NorthGrants builds the full application framework for you: a tailored project narrative aligned to this program's evaluation criteria, a budget structure that maps to eligible costs, and the supporting documentation checklist. You review it, refine the parts only you can write, and submit.