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Ontario Focused Flow-Through Share Tax Credit

Ontario Ministry of Finance / Canada Revenue Agency

5% of eligible Ontario mineral exploration expenses and 5% of eligible Ontario critical mineral exploration expenses (refundable)

Refundable personal tax credit for individuals who invest in flow-through shares of Ontario mining exploration companies, improving access to capital for junior explorers.

Open the official page ↗
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How to apply

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Who qualifies

Individual who lived in Ontario on the last day of the tax year and bought eligible flow-through shares issued by a qualifying Ontario mining exploration company that carried out qualifying exploration in Ontario. Trusts, corporations and corporate partners cannot claim.

Individuals

Good to know

  • Cost share: 5% of eligible costs
  • Notes: Quote from fetch tool summary; page updated Sept 1, 2026. Investor-side credit.

Evidence from the official page

  • amount“You can also claim 5% of Ontario mineral mining exploration expenses” source ↗

Verified 2026-10-07 · Medium confidence. Always confirm on the official page before applying.