The refund is available to the individual or business that purchased aviation fuel at a tax rate higher than the applicable aviation fuel tax rate for Northern Ontario. The purchase/sale of the aviation fuel was in the boundaries as designated as Northern Ontario. The amount refundable is the difference between the amount of tax paid on the aviation fuel and the tax applicable on aviation fuel in Northern Ontario.
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.
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.
Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
