Ontario capital gains refund

Mutual fund corporations and investment public corporations that have a permanent establishment in Ontario have to calculate their Ontario capital gains refund according to section 106 of the Taxation Act, 2007 (Ontario).

Claiming the refund

Complete page 2 of Schedule 18, Federal and Provincial or Territorial Capital Gains Refund.

On line 808 of your T2 Corporation Income Tax Return, enter the provincial and territorial capital gains refund.

Forms and Publications

• Schedule 18, Federal and Provincial or Territorial Capital Gains Refund
• T2 Corporation Income Tax Return

Government partners

• Ontario (Ministry of Revenue)
• Ontario (e-Laws)