OPSTC

• If you have received a Certificate of Eligibility but wish to appeal the amount of the tax credit determined by the CRA, please refer to the CRA’s objections and appeals process at : https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/complaints-disputes/ontario-corporations-tax.html

  
  

  Note that determinations of ineligibility are not subject to the Ministry of Finance or Canada Revenue Agency objections and appeal process.