{"id":12390,"date":"2026-05-07T17:16:48","date_gmt":"2026-05-07T17:16:48","guid":{"rendered":"https:\/\/wp.springfinancial.ca\/?p=7067"},"modified":"2026-05-07T17:20:42","modified_gmt":"2026-05-07T17:20:42","slug":"ontario-focused-flow-through-share-tax-credit","status":"publish","type":"post","link":"https:\/\/springfinancial.ca\/fr\/blog\/tax-tips\/ontario-focused-flow-through-share-tax-credit\/","title":{"rendered":"What\u2019s The Ontario Focused Flow-Through Share Tax Credit?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Eligibility For The Tax Credit<\/h2>\n\n\n\n<p>In Ontario, flow-through shares are a type of investment where the funds raised are used to generate significant exploration activity. These investments are in corporations that agree to spend your money on mining and mining exploration in Ontario. In return, you get a share. This means you get part ownership, and they transfer the resource expenses of exploration expenditures conducted to you.<\/p>\n\n\n\n<p>In return, you can claim a portion of these fees paid on your annual income tax return. Some people refer to this as flow-through share financing since it\u2019s meant to provide funds to stimulate mining exploration.<\/p>\n\n\n\n<p>In order to be eligible for the credit, you have to purchase eligible shares from public companies that were permanently established in Ontario after October 17, 2000. You also have to have purchased eligible shares in accordance with Section 66 of the federal ITA. You must also be a resident of Ontario on the last day of the tax year. You must also be subject to Ontario income tax on the year that you claim.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tax Credit Amounts<\/h2>\n\n\n\n<p>The purpose of the <a href=\"https:\/\/www.ontario.ca\/page\/ontario-focused-flow-through-share-tax-credit\">Ontario Focused Flow-Through Tax Credit<\/a> is to help increase mining exploration in Ontario with small mining exploration companies. Eligible individual shareholders who invest in a share of a mining exploration company, which can be found on Canadian stock exchanges, are able to claim 5% of these expenses on their annual income tax and benefit return.&nbsp;<\/p>\n\n\n\n<p>The amount is different for everyone, and the amount you receive depends on what is calculated based on the total amount you\u2019re claiming. These are claimed in the form of a refundable tax credit. That said, you can only claim eligible Ontario exploration expenses. With these deductions, the Alternative Minimum Tax method is used to calculate the <a href=\"https:\/\/www.springfinancial.ca\/blog\/tax-tips\/tax-refund-vs-tax-deduction\">tax deduction<\/a> as well as the tax payable. It\u2019s also used for other credits and amounts, such as capital gains.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Eligible Expenses<\/h3>\n\n\n\n<p>When it comes to expenses, there are both eligible mining exploration expenses and eligible expenses for exploration on Canadian soil in Ontario. Here\u2019s what a qualifying expense is.\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Environmental studies<\/li>\n\n\n\n<li>Community consultations<\/li>\n\n\n\n<li>Prospecting<\/li>\n\n\n\n<li>Geological, geophysical, and geochemical surveys<\/li>\n\n\n\n<li>Drilling<\/li>\n\n\n\n<li>Contractors and consultant fees<\/li>\n\n\n\n<li>Supplies<\/li>\n\n\n\n<li>Equipment rentals<\/li>\n\n\n\n<li>Direct expenses related to labour and field supervision<\/li>\n\n\n\n<li>Transportation of supplies<\/li>\n\n\n\n<li>Shipments of samples<\/li>\n\n\n\n<li>Food and lodging<\/li>\n\n\n\n<li>Mobilization and demobilization of equipment<\/li>\n\n\n\n<li>Certain costs related to the project<\/li>\n\n\n\n<li>Specified sampling<\/li>\n\n\n\n<li>Determining where a mineral source is<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Ineligible Expenses<\/h2>\n\n\n\n<p>While there are certain exploration expenditures that are allowed to be claimed under this credit, there are also expenses that are ineligible. These include expenses for an existing mine as well as extensions of the current mine. Other expenses that you can\u2019t claim include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Canadian development expenses, as defined in subsection 66,2(5) in the ITA<\/li>\n\n\n\n<li>Expenses related to an oil or gas well<\/li>\n\n\n\n<li>Expenses related to a mine that has come into production\u00a0<\/li>\n\n\n\n<li>An exploration and development overhead expense\u00a0<\/li>\n\n\n\n<li>Expenses included in the Cost Capital of the taxpayer\u2019s depreciable property<\/li>\n\n\n\n<li>The cost of seismic data<\/li>\n\n\n\n<li>The taxpayers share an outlay or expense from the\u00a0 partnership<\/li>\n\n\n\n<li>The costs of dealing with financing<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">How to Claim it on Your Tax Return<\/h3>\n\n\n\n<p>In order to claim this tax credit, you have to fill out a T1221 Ontario Focused Flow-Through Shares claim form as well as form ON497. To find the specific information needed to fill out these forms, you\u2019ll use your T101, which shows your flow-through share resource expenses, or your T5103 (Statement of Partnership Income) slips.&nbsp;<\/p>\n\n\n\n<p>When it comes to the amount you can claim, it\u2019s 5% of the total amount on line 63220 on your T1221. You\u2019ll need to calculate the amount yourself and put it on your ON497.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Can it Be Claimed by Non-Residents of Ontario?<\/h3>\n\n\n\n<p>In order to claim this credit, you must be an Ontario resident as of December 31 of the tax year. If you are a non-resident when you file your income tax return, that\u2019s fine.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ontario Opportunities Fund Tax Credit<\/h2>\n\n\n\n<p>Another one of many Ontario tax credits that you can claim is the Ontario Opportunities Fund Tax Credit. If you donate to the Ontario Opportunities Fund, which reduces the amount of the province\u2019s debt, then you can claim your contributions as long as they\u2019re over $2; this is claimed as a non-refundable tax credit.<\/p>\n\n\n\n<p>If you wish to donate to this fund, you can do so by redirecting any funds from your tax return. You can also send the funds through a cheque to the Ontario provincial government. If you did make a donation, then you will be sent a tax receipt in February to claim the tax credit. It\u2019s important to note that you don\u2019t have to claim it for the current tax year, either. You can also have the amounts carried forward up to 5 years in the future.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How Flow-Through Shares Work<\/h2>\n\n\n\n<p>Unlike traditional stocks, flow-through shares allow companies to sell their shares at a higher price to be used as a financing source. These are then used to make money for exploration and development. Investors can then claim these amounts on their taxes to reduce the total amount that they owe.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Are They a Good Investment?<\/h3>\n\n\n\n<p>Flow-through shares can be an excellent investment, but they aren\u2019t for everyone. They are a high-risk investment and best for high-income Canadian earners. This is because investors are able to deduct 100% of their investment costs against their taxable income, which can result in large tax savings. That said, the industry involving mining and mining resources is quite volatile, so there is a large risk for capital loss.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How Long You Have to Hold Them<\/h3>\n\n\n\n<p>Since the funds from these shares are used to stimulate mineral exploration, how long you hold them matters. In order to maximize your tax benefits when you claim expenses, and to comply with most investment structures. When it comes to private placements, though, you can technically sell after 4 months, but 24 months is recommended to satisfy the Canadian Exploration Expenses requirements.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tax Implications When Selling Flow-Through Shares<\/h3>\n\n\n\n<p>Flow-through share work differently than other investments when it comes to taxes. Will all shares, the adjusted cost base is deemed to be zero, so capital gains are triggered on the full sale proceeds. This can result in a big tax liability. Plus, if you sell too early, you can also trigger penalties and negative benefits.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How Charity Flow-Through Shares Work<\/h2>\n\n\n\n<p>Charity flow-through shares are actually very similar to regular flow-through shares. They\u2019re purchased the same as traditional shares, but instead of the investor keeping the shares, they donate them to charity. However, because you\u2019re donating the purchased Flow-Through Shares, you, as the initial purchaser, can also claim the additional incentive of the Charitable Donation Tax Credit.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Capital Gains Exemptions on Charitable Flow-Through Donations<\/h2>\n\n\n\n<p>When you donate flow-through shares, this allows for a 100% inclusion rate. This means you pay capital gains on 0%. You can also deduct the original cost, so you can claim double tax savings. You can also receive a donation tax credit for the fair market value of the share.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Risks of Investing in Mining Flow-Through Shares<\/h2>\n\n\n\n<p>The main reason why these are so risky is that these funds often fund speculative, pre-revenue junior exploration companies. These are the three main risks:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Capital loss for the project failing<\/li>\n\n\n\n<li>Low liquidity\u00a0<\/li>\n\n\n\n<li>Potential tax penalties if the company fails to meet the spending requirements<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Where to Buy Flow-Through Shares in Ontario<\/h2>\n\n\n\n<p>There are a few different places that you can purchase flow-through shares in Ontario. These include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Financial advisors<\/li>\n\n\n\n<li>Specialized investment funds<\/li>\n\n\n\n<li>Junior mining and resource companies<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">CMETC<\/h2>\n\n\n\n<p>CMETC stands for the Critical Mineral Exploration Tax Credit. This is similar to the provincial credit, except it\u2019s a federal tax credit through the Canada Revenue Agency that helps reduce the tax on your taxable income. What you can claim and the eligibility requirements you need to meet are a little bit different. The idea behind this credit is to provide investors who invest in companies that are exploring for critical materials. This credit, through the Income Tax Act, allows for a 30% tax credit, while the Mineral Exploration Tax Credit only allows for 15%.\u00a0<\/p>\n\n\n\n<p>In order to claim this credit, not only do the expenses have to be eligible, but you also have to submit a CMETC certification form. This form requires a professional engineer or geoscientist to certify the issuances. It\u2019s only two pages long and very simple to fill out.&nbsp;<\/p>\n\n\n\n<p>This is a relatively new credit and was only proposed in the 2022 federal budget. In order to qualify, you have to invest in shares between April 2022 and April 2027. It\u2019s also targeted at specific minerals, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nickel\u00a0<\/li>\n\n\n\n<li>Lithium<\/li>\n\n\n\n<li>Cobalt<\/li>\n\n\n\n<li>Graphite<\/li>\n\n\n\n<li>Copper\u00a0<\/li>\n\n\n\n<li>Rare Earth\u2019s Elements<\/li>\n\n\n\n<li>Vanadium<\/li>\n\n\n\n<li>Tellurium<\/li>\n\n\n\n<li>Gallium<\/li>\n\n\n\n<li>Scandium<\/li>\n\n\n\n<li>Titanium<\/li>\n\n\n\n<li>Magnesium<\/li>\n\n\n\n<li>Zinc<\/li>\n\n\n\n<li>Platinum Group Metals<\/li>\n\n\n\n<li>Uranium<\/li>\n<\/ul>\n\n\n\n<p>The great thing about this credit is that you can claim it alongside the Ontario credit. This means you have more than one tax incentive when purchasing these flow-through shares. If you donate to them, you can also claim the Charitable Donation Tax Credit. This could potentially allow you to make 3 tax credit claims for your shares.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What\u2019s a T101 Slip and How to Claim It<\/h2>\n\n\n\n<p>This is a tax slip that\u2019s given to anyone who held flow-through shares in mining, petroleum and natural gas ventures. It contains the amounts for different expenses, such as the Canadian Exploration Expenses or Canadian Development Expenses. It can be claimed on your income tax return to get a tax break.&nbsp;<\/p>\n\n\n\n<p><a href=\"https:\/\/www.springfinancial.ca\/apply-now?SID=blog&amp;utm_source=blog&amp;utm_medium=inlinebanner&amp;utm_content=ontario-focused-flow-through-share-tax-credit\"><img decoding=\"async\" style=\"display: block; margin-left: auto; margin-right: auto;\" src=\"https:\/\/springfinancial.ca\/wp-content\/uploads\/2026\/03\/BlogBanner.png\" \/><\/a><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Mineral Exploration Tax Credit<\/h2>\n\n\n\n<p>The Mineral Exploration Tax Credit, through the federal government, is the tax credit that came before the Critical Mineral Exploration Tax Credit. With this credit, you could claim 15% back with eligible flow-through shares instead of 30% with the CMETC. In 2021, the METC supported over 300 companies. They did this by administering shares to over 1200 investors. It\u2019s still available for those who don\u2019t qualify for the CMETC.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">OFFTS Credit Vs. METC Vs. CMETC<\/h2>\n\n\n\n<p>While all of these credits have to do with the mining industry, they all work a little differently. The OFFTS is something you can claim, but only if you purchase flow-through shares and live in Ontario. The METC provided a 15% credit for general mining exploration before the CMETC. The CMETC provides a 30% credit specifically for key critical minerals like copper, nickel, lithium, and rare earth elements.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ontario Trillium Benefit and Who Gets It<\/h2>\n\n\n\n<p>Another tax credit that\u2019s only available to moderate-income individuals in Ontario is the <a href=\"https:\/\/www.springfinancial.ca\/blog\/lifestyle\/ontario-trillium-benefit-otb-payment-dates\">Ontario Trillium Benefit<\/a>. This benefit is made up of three different Ontario credits, and you only need to qualify for one to receive it. Here is how each one works.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Northern Ontario Energy Credit<\/h3>\n\n\n\n<p>Since parts of Northern Ontario have higher energy costs, this credit is used to combat that. However, you do have to live in one of these towns in order to qualify.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Algoma<\/li>\n\n\n\n<li>Cochrane<\/li>\n\n\n\n<li>Kenora<\/li>\n\n\n\n<li>Manitoulin<\/li>\n\n\n\n<li>Nipissing<\/li>\n\n\n\n<li>Parry Sound<\/li>\n\n\n\n<li>Rainy River<\/li>\n\n\n\n<li>Sudbury<\/li>\n\n\n\n<li>Thunder Bay<\/li>\n\n\n\n<li>Timiskaming<\/li>\n<\/ul>\n\n\n\n<p>You must also be at least 18 years old, have or had a spouse or common-law partner, or be a parent who lives or lived with a child. You must also have paid rent or property taxes for your main residence, live on a reserve while paying for your home energy costs, or lived in a public long-term care facility.&nbsp;<\/p>\n\n\n\n<p>Receiving this credit depends on where you live on the first of the month, not your annual income tax return. The amounts you\u2019ll receive are up to $185 for a single person and up to $285 for a family.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ontario Energy and Property Tax Credit<\/h3>\n\n\n\n<p>This credit is also a tax-free payment and is designed to help with property tax payments as well as energy costs. In order to qualify, you do have to have lived in Ontario as of December 31, 2024. You must also be at least 18 years old, have or have had a spouse or common-law partner, or be a parent who lives or lived with a child. You must also have paid rent or property taxes for your main residence, live on a reserve while paying for your home energy costs, or lived in a public long-term care facility.\u00a0<\/p>\n\n\n\n<p>The amounts for this credit are a bit different. Those who are between the ages of 18 and 64 can receive up to $1,283. Those who are 65 and older can receive up to $1,461. Those who lived on a reserve or in a public long-term care home can get up to $285, and you can also get $25 for the time you lived at a designated college, university or private school.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ontario Sales Tax Credit<\/h3>\n\n\n\n<p>In order to help with the cost of sales tax in Ontario, there\u2019s the Ontario Sales Tax Credit. In order to qualify for this, you must be at least 19 years old, have or have had a spouse or common-law partner, or be a parent who lives or lived with a child.&nbsp;<\/p>\n\n\n\n<p>Like many of the other payments, this payment will not affect the GST\/HST amounts that you receive. In terms of the credit, you can get up to $371. You can also get $371 for your spouse or common-law partner, as well as eligible children who are under 18 years of age on the first of the month.&nbsp;<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depending on which province you live in, you can qualify for many different tax credits. In Ontario, one of these tax credits is the Ontario Focused Flow-Through Share Tax Credit. With that in mind, though, not everyone in Ontario will qualify. If you do, then you can file with a paper return or online.<\/p>\n","protected":false},"author":23,"featured_media":11796,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[58],"tags":[],"class_list":["post-12390","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-tips"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What\u2019s The Ontario Focused Flow-Through Share Tax Credit? - Spring Financial<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/springfinancial.ca\/fr\/blog\/tax-tips\/ontario-focused-flow-through-share-tax-credit\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What\u2019s The Ontario Focused Flow-Through Share Tax Credit? - Spring Financial\" \/>\n<meta property=\"og:description\" content=\"Depending on which province you live in, you can qualify for many different tax credits. 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