The Ontario tax incentive landscape is undergoing a significant transition. The Regional Opportunities Investment Tax Credit (ROITC) is a 10% tax credit for the acquisition of or addition to commercial buildings is set to expire on December 31, 2026. Meanwhile, the government is enhancing the Ontario Made Manufacturing Investment Tax Credit (OMMITC), recently increasing its rate and expanding…

On November 4, 2025 (Budget Day) Minister of Finance and National Revenue, François-Philippe Champagne, announced the budget, “Building Canada Strong” (Budget 2025).  Budget 2025 has been advertised as a bold budget where tough choices and sacrifices will have to be made and as such, Canada will have to spend less and invest more.  Budget 2025…