Any individual meeting the OFFTS tax credit eligibility criteria can claim the tax credit. To be eligible, you must have: lived in Ontario on the last day of the tax year you are filing for; purchased FTS in an eligible company, after October 17th, 2000; have incurred eligible expenses. To be considered eligible, expenses must be directly related to the exploration of mineral resources in Ontario; anything relating to expanding or mining an existing site is irrelevant.