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 capital gains refund.
Forms and Publications
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