Ontario focused flow-through share tax credit
Ontario focused flow-through share tax credit
Enter on line 63220 the total qualifying expenses reported on your Form T1221, Ontario Focused Flow-Through Share Resource Expenses (Individuals). Next, enter 5% of this amount on line 17 of your Form ON479.
If you were bankrupt at any time in 2025, you cannot claim this tax credit on any return for a tax year ending in 2025.
Supporting documents
If you are filing a paper return, attach your Form T1221 along with a copy of your information slips (Slip T101, Statement of Resource Expenses, or Slip T5013, Statement of Partnership Income) you received from a mining exploration corporation that incurred qualifying expenses in Ontario.
