Skip to content

Credits, Benefits & Incentives

  • Text size: + -

Ontario Focused Flow-Through Share Tax Credit

Publications

  • Ontario Focused Flow-Through Share Tax Credit
    Information Bulletin 6315 - How the Ontario Focused Flow-Through Share (OFFTS) Tax Credit works. This tax credit is intended to stimulate mineral exploration in Ontario and to improve access to capital for small mining exploration companies. Flow-through shares are an expense for shares transaction governed by an agreement between the issuing company and the investor, as defined in subsection 66(15) of the federal Income Tax Act (ITA).