Ontario Made Manufacturing Investment Tax Credit (OMMITC)
Provincial - Ontario / CRA · 15% refundable for CCPCs, maximum $3 million/year (property available for use on/after 15 May 2025)
15% tax credit on eligible Ontario manufacturing and processing buildings and machinery. Refundable for CCPCs (maximum $3 million per year); expanded non-refundable 15% version for non-CCPCs. Enhanced 15% rate applies to property available for use on or after 15 May 2025. Published amount: 15% refundable for CCPCs, maximum $3 million/year (property available for use on/after 15 May 2025). Best for: Ontario manufacturers investing in eligible M&P buildings or equipment. This is a tax credit, not a grant. Administered by Government of Ontario / Canada Revenue Agency (CRA). Official source: Ontario Made Manufacturing Investment Tax Credit (OMMITC).
Criteria
| Who qualifies |
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|---|---|
| Who does not |
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| Amount | 15% refundable for CCPCs, maximum $3 million/year (property available for use on/after 15 May 2025) |
| Rate / repayable | N/A - Tax credit. Repayable: no (per catalog). |
| What it funds | 15% tax credit on eligible Ontario manufacturing and processing buildings and machinery. Refundable for CCPCs (maximum $3 million per year); expanded non-refundable 15% version for non-CCPCs. Enhanced 15% rate applies to property available for use on or after 15 May 2025. Highlights: 15% rate (was 10%) from 15 May 2025; Max $3 million/year for CCPCs; Manufacturing / processing property; Claim on T2 Schedule 572. |
| Intake window | See the official page |
| Region | Ontario, including Markham and York Region. |
| Administrator | Government of Ontario / Canada Revenue Agency (CRA) (Provincial - Ontario / CRA) |
Published highlights
- 15% rate (was 10%) from 15 May 2025
- Max $3 million/year for CCPCs
- Manufacturing / processing property
- Claim on T2 Schedule 572
FAQ
Is this a grant?
No. Ontario Made Manufacturing Investment Tax Credit (OMMITC) is a tax credit (15% refundable for CCPCs, maximum $3 million/year (property available for use on/after 15 May 2025)), claimed through the tax return — not a grant cheque.
Who qualifies in Markham?
Ontario, including Markham and York Region. Qualifies where the published criteria fit: existing businesses; Canadian citizens, permanent residents; for-profit; industries: manufacturing; Ontario; ontario manufacturers investing in eligible M&P buildings or equipment.
Is there a minimum years in business or employee count?
No minimum years in business in this catalog; no minimum employee count in this catalog. See the official page if a rule is not listed here.
Can newcomers or work-permit holders apply?
The catalog lists Canadian citizens and permanent residents only — work-permit is not in the eligibility list. Do not assume a work-permit newcomer qualifies.
Related programs
Eligibility is determined by the government administrator (Government of Ontario / Canada Revenue Agency (CRA)), not Markham Office. Amounts, rates, and windows change. Verify every detail on the official page before you apply. Markham Office is an assessment helper only. As of September 2026.