This is a supplemental schedule to the corporate minimum tax which should be completed by corporations that are associated with a Canadian or foreign corporation, if there is insufficient space on the CT23 Corporations Tax and Annual Return.

Used by beer vendors in Ontario (e.g., licensed establishments) who paid amounts on account of the beer tax on beer made by Ontario beer manufacturers that was stolen, destroyed (e.g., by fire), or lost (e.g., vehicle accident) prior to the sale of the beer to purchasers. This does not apply to purchases from or through the Liquor Control Board of Ontario.