Educational technology tax incentive : Appendix one : Ontario educational technology tax incentive certificate

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Tax Tip
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Content last reviewed: December 1899
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Appendix 1

Ontario corporations are eligible for an additional 15 per cent tax deduction and Ontario unincorporated businesses are eligible for a 5 per cent refundable tax credit on donations made or price discounts given after May 2, 2000, to eligible Ontario universities and community colleges in respect of new eligible teaching equipment or eligible learning technologies. To qualify for this incentive, taxpayers are required to obtain and retain this certificate from the eligible educational institution.

Name of educational institution__________________________________________________________

Name of taxpayer_________________________________________________________________________

Corporate, Social insurance or Partnership No.___________________________________________

Date of donation/sale____________________________________________________________________

Eligible equipment donated or sold or learning technologies donated, sold or licensed
(attach a schedule if necessary)

Description QTY.
______________________________________________________________________________ _____
______________________________________________________________________________ _____
______________________________________________________________________________ _____
______________________________________________________________________________ _____
______________________________________________________________________________ _____
______________________________________________________________________________ _____
Certification by eligible educational institution

I certify that the above listed equipment and/or learning technologies are eligible equipment and/or eligible learning technologies for purposes of section 13.5 of the Corporations Tax Act or section 8.4.1 of the Income Tax Act (Ontario).

________________________________________ __________________________
Authorized officer of educational institution

Date and Signature

Name of person to contact Telephone No
_______________________ ______________

OTHER INFORMATION

How do I claim this tax incentive?

Qualifying businesses that donate or provide special discounts on eligible equipment or eligible learning technologies after May 2, 2000, to an eligible educational institution will get the benefit of this incentive when they file their income tax returns. Corporations will claim the tax deduction on their CT23 or CT8 tax return. Unincorporated businesses will claim their tax credit on the Ontario T1 General tax return (Ontario Credits form ON479).

What businesses qualify for this incentive?

All corporations or unincorporated businesses that carry on a business in Ontario through a permanent establishment and are subject to Ontario income tax qualify.

What is eligible equipment?

Eligible equipment is new computer, electronic or telecommunications equipment used primarily to enhance and expand delivery of an eligible course by enabling better communication between instructors and students, either inside or outside the classroom, or is new instructional equipment or tools, including specialized supplies essential to the operation of the equipment, used primarily to deliver an eligible course.

What are eligible learning technologies?

Eligible learning technologies are custom or pre-packaged computer programs primarily used to deliver an eligible course to students or instructors; or custom computer programs primarily used to provide digital library services to students or instructors; or instructional aids consisting of collections of images, sounds or animated pictures that are archived and shared through the Internet and can be accessed and used in an eligible course.

What is an eligible course?

An eligible course is a course of study offered by an eligible educational institution that provides credit towards a post-secondary degree, diploma, certificate or an apprentice training program approved by the Director of Apprenticeships under the Apprenticeship and Certification Act, 1998 or the Trades Qualifications and Apprenticeship Act.

What are eligible educational institutions?

An eligible educational institution is a college of applied arts and technology or a university in Ontario whose enrolment is counted for the purposes of its entitlement to annual operating grants entitlements from the Ontario Government. Eligible educational institutions also include the Michener Institute of Applied Health Sciences and the Ontario College of Art and Design.

How do I get more information?

For enquiries concerning eligible equipment and learning technologies contact:

The Ministry of Training, Colleges and Universities

Telephone for universities 416 325-1953
Telephone for colleges 416 325-1816
Facsimile for both 416 327-1853

For all other enquiries contact:

The Ministry of Finance
Telephone 905 433-6513
Facsimile 905 433-6747

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