Ontario Made Manufacturing Investment Tax Credit
Ontario 15% refundable tax credit on eligible capital investments (buildings, machinery, equipment) for manufacturing in Ontario.
About this program
The Ontario Made Manufacturing Investment Tax Credit is a 15% refundable corporate tax credit (enhanced from 10% in November 2025) on qualifying investments in buildings, machinery, and equipment used in manufacturing or processing in Ontario. The credit is capped at $3 million per year (raised from $2 million) per associated group. It is designed to encourage manufacturing investment, productivity gains, and Ontario-made supply chain growth.
Eligibility
Canadian-controlled private corporations (CCPCs) with a permanent establishment in Ontario that engage in manufacturing or processing and make qualifying capital investments. Buildings, machinery, and equipment must be used primarily in Ontario manufacturing.
Requirements
- Make qualifying capital expenditures on Class 1 (buildings) or Class 53 (machinery/equipment) property in Ontario
- Track expenditures and place property into service
- Engage tax professional to prepare claim