This application form is for authorized on-reserve tobacco retailers who pay the Ontario Cigar tax when purchasing cigars from their ministry authorized suppliers. Retailers can apply to the ministry for a refund of the cigar tax paid on cigars sold tax-exempt to qualifying First Nation purchasers.

This application is for eligible First Nations people, bands, and band councils of an Ontario First Nations reserve to claim a rebate of the 8% provincial portion of the HST paid on qualifying goods and services purchased off-reserve.

Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.

Use this form if you are claiming a rebate on the following form, list the details of your purchases: • Form ON00939, Application for Rebate of the Ontario Portion of the Harmonized Sales Tax (HST) for First Nations Attach this form to your application form. Maximum 100 receipts per application. Receipts with HST of $5.00 or less should be listed at the end of this form and do not need to be included with your submission.

Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.

Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.

Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.