Open
Ontario qualifying environmental trust tax credit
Refundable Ontario corporate tax credit for trust beneficiaries
Last Update: June 22, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
Ontario, Canada
Overview
The Ontario qualifying environmental trust tax credit is available to beneficiary corporations of a qualifying environmental trust located in Ontario for income taxed under Part XII.4. The credit equals the corporation’s share of the environmental trust tax paid and is claimed on Schedule 5.
/100
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
- Letter issued by the qualifying environmental trust
Eligibility
Who is eligible?
- Corporations that are beneficiaries of a qualifying environmental trust located in Ontario.
Eligible geographic areas
- Ontario
Additional information
- The qualifying environmental trust will issue a letter to the beneficiary corporation.
- The supporting letter does not have to be filed with the return, but it should be kept in case the CRA asks for it later.
- The credit is fully refundable, but it must first be applied against taxes payable.
Frequently Asked Questions about the Ontario qualifying environmental trust tax credit Program
What is the Ontario qualifying environmental trust tax credit?
The Ontario qualifying environmental trust tax credit is available to beneficiary corporations of a qualifying environmental trust located in Ontario for income taxed under Part XII.4. The credit equals the corporation’s share of the environmental trust tax paid and is claimed on Schedule 5.
Who is eligible for the Ontario qualifying environmental trust tax credit program?
To be eligible for the Ontario qualifying environmental trust tax credit program, you must:
The applicant must be a corporation.
The corporation must be the beneficiary of a qualifying environmental trust located in Ontario.
The credit applies to income subject to tax under Part XII.4 of the federal Income Tax Act.
Who can I contact for more information about the Ontario qualifying environmental trust tax credit?
You can contact Ontario Ministry of Finance.
Where is the Ontario qualifying environmental trust tax credit available?
The Ontario qualifying environmental trust tax credit program is available the province of Ontario.
Is the Ontario qualifying environmental trust tax credit a grant, loan, or tax credit?
Ontario qualifying environmental trust tax credit is a Tax Credits
Who are the financial supporters of the Ontario qualifying environmental trust tax credit?
Ontario qualifying environmental trust tax credit is funded by Ontario Ministry of Finance, Government of Ontario, Canada Revenue Agency (CRA)