What can I do if my product/production is found to be ineligible?
If an issue of ineligibility arises during review, the Business Officer will communicate with the Applicant to explain the issue, ask further questions and request additional documentation if required. The Applicant will be given the opportunity to provide additional information or documentation to support their position for any issue in dispute.
After considering any additional information or documentation and consulting with the Ontario Creates Director of Tax Credits, if the issue remains unresolved, Ontario Creates may recommend the Applicant withdraw the product(s)/production(s) from review. If the product(s)/productions(s) are not withdrawn, Ontario Creates will issue a Letter of Ineligibility for those product(s)/production(s).
If a Letter of Ineligibility has been issued for a product or production, the Applicant cannot resubmit that product or production for a tax credit. CRA is notified of any Letters of Ineligibility issued by Ontario Creates.
Determinations of ineligibility are not subject to the Ministry of Finance or Canada Revenue Agency objections and appeal process. Applicants can commence an application for judicial review of an Ontario Creates’ decision on eligibility.