Annual corporate tax return for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
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.
Registering a Business for purposes of Retail Sales Tax on the Insurance and Benefits Plans
