Ontario Focused Flow-Through Share
Resource Expenses (Individuals)

Complete this form if you are claiming an Ontario focused flow-through share tax credit on your Form ON479, Ontario Credits.
You must be a resident of Ontario on the last day of the taxation year to claim this credit.

Any credit claimed in a tax year will reduce the balance of your Cumulative Canadian Exploration Expense (CCEE) pool in the year following the credit claim. If the pool balance is negative after this deduction, the negative amount must be reported as income on line 13000 of your return.

If you are filing a paper return, attach a copy of this form to your return as well as the credit certification documents (Form T101, Statement of Resource Expenses, or Form T5013, Statement of Partnership Income) that you received from a mining exploration corporation that incurred qualifying expenses in Ontario.

Name Social insurance number (SIN)
Address Tax year

Use a separate line to enter the identification number for each corporation (not applicable for T5013 slips) and the amount from box 145 of your T101 slips or box 200 of your T5013 slips. If you need more space, attach a separate list and enter only your total on the last line below.

Software Note: The lines below will be populated automatically once amounts are entered in applicable boxes on T101 and T5013..

Identification number Qualifying expenses
Add lines 1 to 3.
Enter this amount on line 63220 of your Form ON479, Ontario Credits.