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.
This schedule is to be completed to calculate the deduction for Ontario cumulative eligible capital.
For the use of providing financial disclosure when payment arrangements are considered.
This schedule is to be completed to calculate Ontario capital cost allowance.
For the use of providing financial disclosure when payment arrangements are considered.
Annual corporate tax return for smaller corporations with permanent establishments in Ontario and meeting specific requirements.