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.
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 for corporations with permanent establishments in Ontario.
Annual corporate tax return for corporations with permanent establishments in 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.
The Fuel, Gas and Tobacco Tax Acts provide that the Minister demand security (usually a letter of credit or surety bond) from designated collectors and most other registrants. A Letter of Credit or Surety Bond must be drawn on an Ontario-based financial institution and contain the terms as presented in the listed forms.
The Fuel, Gas and Tobacco Tax Acts provide that the Minister demand security (usually a letter of credit or surety bond) from designated collectors and most other registrants. A Letter of Credit or Surety Bond must be drawn on an Ontario-based financial institution and contain the terms as presented in the listed forms.
The Fuel, Gas and Tobacco Tax Acts provide that the Minister demand security (usually a letter of credit or surety bond) from designated collectors and most other registrants. A Letter of Credit or Surety Bond must be drawn on an Ontario-based financial institution and contain the terms as presented in the listed forms.
This application form is for authorized on-reserve tobacco retailers who pay the Ontario Cigar tax when purchasing cigars from their ministry authorized suppliers. Retailers can apply to the ministry for a refund of the cigar tax paid on cigars sold tax-exempt to qualifying First Nation purchasers.
This publication outlines the Retail Sales Tax and Harmonized Sales Tax exemption (8% Ontario portion only) and required supporting documents for vehicle transfers between related corporations, and corporations and shareholders.
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 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.
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.
To be completed by a retailer located on a reserve that wishes to obtain authorization to supply gasoline exempt of tax to First Nation individuals and bands on a reserve for their exclusive use.
Allow for fuel clients to access a standard guide to assist with completing the Fuel Tax Distributor Return.