This notice provides specific additional information and guidance for taxpayers on the measure related to the retroactive elimination of the capital tax effective January 1, 2007, for Ontario companies primarily engaged in manufacturing and resource activities.
This schedule is to be completed when claiming an Ontario foreign tax credit on investment income from jurisdictions outside Canada.
Annual corporate tax return and information guide for every insurer carrying on a business in Ontario through a permanent establishment. Please note that the Update Form for the CT8 and CT23 tax returns is a required supplement for the 2001 CT8 for taxation years ending after September 30, 2001.
This is an interim form and is to be used as a supplement to the 2001 version of the CT23 Short-Form tax return for taxation years ending after September 30, 2001. Once the 2002 version of the Short-Form tax return has been released this Update Form will no longer be required.
This is an interim form and is to be used as a supplement to the 2001 version of the CT23 or CT8 tax return for taxation years ending after September 30, 2001. Once the 2002 versions of the CT23 or CT8 tax returns have been released this Update Form will no longer be required.
Allows taxpayers to claim the a rebate or refund of the Non-Resident Speculation Tax
Allow for fuel and gasoline clients to access a standard guide to assist with completing the Fuel and Gasoline Tax Manufacture Return.
To apply for a statement of account that sets out all amounts owing for taxes in respect of the owner's land as of the day the statement is issued.
This schedule itemizes reserves not allowed as a deduction for income tax which must be included in the calculation of paid-up capital.
This supplemental schedule itemizes other deductions allowed by Ontario not previously deducted in calculating net income/loss for Ontario purposes.
This schedule is to be completed when claiming a deduction for charitable donations and gifts for Ontario purposes.
This schedule is to be used by an associated group of corporations who elect to allocate the tax effect from the group's $5,000,000 taxable capital exemption based on the previous calender year's total assets.
For 2010 and subsequent years. All eligible employers in an associated group must enter into an agreement to allocate the tax exemption for the year. One of the employers in the group must complete this form allocating the tax exemption and submit it to the ministry by the return due date.
Allow for fuel clients to access a standard guide to assist with completing the Fuel Tax Distributor Return.
Allow for EHT clients to access a standard form to file their annual return with the ministry if they have misplaced or lost the original form issued to them.
This supplemental schedule itemizes other deductions not allowed by Ontario but allowed federally in calculating net income / loss for Ontario purposes.
