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.
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.
This schedule is used if your Total Assets exceeds $5,000,000 or Total Revenue exceeds $10,000,000. These amounts include the aggregate of the total assets and total revenue of any associated corporation, and the corporation's and/or any associated corporation's share of any partnership/joint venture total assets and total revenue.
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.
For the use of providing financial disclosure when payment arrangements are considered.
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.
For the use of providing financial disclosure when payment arrangements are considered.
