Effective July 1, 2010 retail dealers of tobacco products who do not have a valid Retail Sales Tax Act vendors permit on June 30, 2010, or a current authorization under Ontario's First Nations Cigarette Allocation System, must register for a tobacco retail dealers permit under the Tobacco Tax Act.
Annual corporate tax return for every insurer carrying on a business in Ontario through a permanent establishment.
The purpose of this Guide is to provide assistance to hydro-electric generating station owners and water power leaseholders in completing their GRC Annual Return.
Online version 0316F (2006/09) - For use by corporations to revoke, under clause 80(12) (a) of the Corporations Tax Act, a waiver previously filed under subclause 80(11) (a) (iv), in respect of the time limit for issuing reassessments.
Online version 146K (2006/09) - For use by corporations to waive the time limit within which the Minister may assess, reassess, or make additional assessments under the Corporations Tax Act.
Annual corporate tax return for every insurer carrying on a business in Ontario through a permanent establishment.
This form is to be used when claiming an Ontario innovation tax credit (OITC), if your corporation's taxation year ends after December 31, 2004.
Schedule 12 covers the following resource related deductions; continuity of earned depletion base, cumulative Canadian exploration expense (CCEE), cumulative Canadian development expenses (CCDE), Ontario CCDE, Cumulative Canadian oil and gas property expenses (CCOGPE).
This form is used whenever tobacco tax rates are changed as a result of a budget amendment.
Transfer of a Used Motor Vehicle in ON
For use by Operators electing under section 3.2 of the Mining Tax Act to exclude from taxation the profit from a remote mine in Ontario that qualifies for the mining tax exemption as a new remote mine as defined under this section.
Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
Where all or substantially all (90 per cent or more) of the assets of a non-arm's length corporation have been received in the taxation year, and subsection 85(1) or (2) of the federal Income Tax Act applied in respect of the disposition of any of the property, some details must be reported.
This schedule is to be completed to calculate the deduction for Ontario cumulative eligible capital.
To be completed when claiming the Ontario research and development super allowance.
This schedule is to be completed to calculate Ontario capital cost allowance.
For use by Operators electing under section 3.1 of the Mining Tax Act to exclude from taxation the profit from a mine in Ontario that qualifies for the mining tax exemption as a new mine or a major expansion of an existing mine as defined under the Mining Tax Regulations.
This supplemental schedule itemizes other adjustments in calculating total assets for capital tax purposes.
