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.
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 and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
Mandatory for dispositions of land which must be reported to the Ministry of Finance under section 3 of the Land Transfer Tax Act. The information set out in the form is used to determine provincial Land Transfer Tax liability on the disposition.
This guide will help wine tax collectors that have off-site winery retail stores complete the Wine and Wine Cooler Return - B and Schedules.
The Land Transfer Tax Act allows the Minister to accept security for the payment of taxes in any form that the Minister considers satisfactory (being a letter of credit or cash). A Letter of Credit must be drawn on an Ontario-based financial institution.
To be completed when claiming the Ontario current cost adjustment for pollution control equipment.
This supplemental schedule itemizes other deductions allowed by Ontario not previously deducted in calculating net income/loss for Ontario purposes.
This form is to be completed by corporations that have disposed of capital property or claimed an allowable business investment loss, or both in a taxation year.
Simplify and streamline the registration process.
