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Ontario capital gains refund
Ontario corporate capital gains refund program
Last Update: June 22, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
Ontario, Canada
Overview
Ontario capital gains refund applies to mutual fund corporations and investment public corporations with a permanent establishment in Ontario. It is calculated under section 106 of the Taxation Act, 2007 (Ontario) and claimed through Schedule 18 and the T2 Corporation Income Tax Return.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- No objectives are currently available
Eligible Funding
- Varies by project
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- All industries
Location
- Ontario
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Documents Needed
- Schedule 18, Federal and Provincial or Territorial Capital Gains Refund
- T2 Corporation Income Tax Return
Eligibility
Who is eligible?
- Mutual fund corporations
- Investment public corporations
Eligible geographic areas
- Ontario
Additional information
- The refund is calculated according to section 106 of the Taxation Act, 2007 (Ontario).
- To claim the refund, complete page 2 of Schedule 18, Federal and Provincial or Territorial Capital Gains Refund.
- Enter the provincial capital gains refund on line 808 of the T2 Corporation Income Tax Return.
Frequently Asked Questions about the Ontario capital gains refund Program
What is the Ontario capital gains refund?
Ontario capital gains refund applies to mutual fund corporations and investment public corporations with a permanent establishment in Ontario. It is calculated under section 106 of the Taxation Act, 2007 (Ontario) and claimed through Schedule 18 and the T2 Corporation Income Tax Return.
Who is eligible for the Ontario capital gains refund program?
To be eligible for the Ontario capital gains refund program, you must:
The applicant must be a mutual fund corporation or an investment public corporation.
The applicant must have a permanent establishment in Ontario.
Who can I contact for more information about the Ontario capital gains refund?
You can contact Ontario Ministry of Finance.
Where is the Ontario capital gains refund available?
The Ontario capital gains refund program is available the province of Ontario.
Is the Ontario capital gains refund a grant, loan, or tax credit?
Ontario capital gains refund is a Tax Credits
Who are the financial supporters of the Ontario capital gains refund?
Ontario capital gains refund is funded by Ontario Ministry of Finance, Government of Ontario, Canada Revenue Agency (CRA)