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

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

Government partners

• Ontario Ministry of Finance
• Ontario e-Laws