- Eligible Companies
- Eligible Projects
- Eligible Costs
- Selection Process
- Executing Your Project
- Ineligible Costs
Companies Eligible for SMART Funding
Eligible Companies
Your company must have manufacturing operations in Ontario and must also have at least two years operating history. You will need to submit selected figures from your company’s last two Canadian federal tax returns. Your company does not need to be a member of Canadian Manufacturers & Exporters (CME) to be eligible.
Definition of Manufacturing
The SMART Program will employ the following definition of a manufacturer: “Any natural or legal person who makes a physical good with tools and/or machines by effecting chemical, mechanical, or physical transformation of materials, substances, or components, or by simulating natural processes, usually repeatedly and on a large scale with a division of labor. Manufactured items often are, or are made out to be, different from other similar goods in one or more aspects, and are sold commonly under a particular brand name."
Eligible Facilities
For a given project proposal, the manufacturing facility where the project will be implemented can have no fewer than 10 and no more than 500 employees as of the date you submit your application.
Only one application per global company will be accepted for funding. This includes any affiliated companies through ownership, holding company and/or subsidiaries.



