This form is to be completed by corporations that are claiming the Ontario manufacturing and processing profits credit and whose active business income is greater than $250,000.

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.

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.

Annual corporate tax return for every insurer carrying on a business in Ontario through a permanent establishment.

An EFF Declaration Form is required to be filed within six months of the taxation year end for every taxation year in which the EFF criteria are met (listed on page 2 of form). An Annual Return is required to be filed for every corporation which is incorporated, amalgamated or continued in Ontario under the Ontario Business Corporations Act.

Annual corporate tax return for every insurer carrying on a business in Ontario through a permanent establishment.

Annual corporate tax return for every insurer carrying on a business in Ontario through a permanent establishment.

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 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.