Notice to the reader: The programs contained in this section are no longer current. The information has been archived and kept for reference purposes only. Caution should be used when referring to this content, as it may not reflect the law or policy currently in force.
- A refund is for tax that has been overpaid or incorrectly paid, and is returned to the purchaser under a taxing statute or regulation. A refund is also for persons who have remitted to the Minister amounts in excess of the tax collectable or payable.
- A rebate is for tax properly paid and is subsequently returned to the purchaser under a rebate provision.
An application for refund and all supporting documents, including documents showing proof of payment of tax or amounts remitted, must be received by the Ministry of Finance within four years from the date the tax was paid.
Ontario provides a variety of credits, benefits and incentives to encourage economic growth and job creation, to assist Ontario residents with low to moderate incomes, and to support greener Ontario.
- Building Materials Incorporated Into Electricity Generating, Qualifying Nuclear and Deep Lake-Water Cooling Facilities
- Ontario Opportunity Bonds
- Solar Energy Systems Rebate
- Taxes and Tax Refunds for Visitors
- Vehicles Powered by Alternative Fuels
- Wind, Micro Hydro-Electric and Geothermal Energy Systems Rebate
