Schedule 12 covers the following resource related deductions; continuity of earned depletion base, cumulative Canadian exploration expense (CCEE), cumulative Canadian development expenses (CCDE), Ontario CCDE, Cumulative Canadian oil and gas property expenses (CCOGPE).

To be completed when claiming an Ontario capital gains refund by a corporation that has been an investment corporation or a mutual fund corporation throughout the taxation year.

This schedule is to be completed when claiming an Ontario foreign tax credit on investment income from jurisdictions outside Canada.

This schedule is to be completed to provide a continuity of all reserves claimed which are allowed for tax purposes.

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.

This schedule is to be completed when claiming a deduction for Ontario political election contributions and is applicable for political contributions to registered Ontario candidates, constituency associations, or political parties.

Allow for fuel and gasoline clients to access a standard guide to assist with completing the Fuel and Gasoline Tax Manufacture Return.

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 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.

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 sold to a purchaser but for which payment has not been received and the sale has become uncollectible. This does not apply to purchases from or through the Liquor Control Board of Ontario.

This schedule is to be used by an associated group of corporations who elect to allocate the tax effect from the group's taxable capital exemption based on the previous calender year's total assets. Applies to taxation years ending in the 2008 calendar year.

This schedule is to be used by an associated group of corporations who elect to allocate the tax effect from the group's taxable capital exemption based on the previous calender year's total assets. Applies to taxation years ending in the 2005 calendar year.

This schedule is used if your Total Assets exceeds $5,000,000 or Total Revenue exceeds $10,000,000. These amounts include the aggregate of the total assets and total revenue of any associated corporation, and the corporation's and/or any associated corporation's share of any partnership/joint venture total assets and total revenue.

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.

This schedule is to be used by an associated group of corporations who elect to allocate the tax effect from the group's taxable capital exemption based on the previous calender year's total assets. Applies to taxation years ending in the 2004 calendar year.

This schedule is to be used by an associated group of corporations who elect to allocate the tax effect from the group's taxable capital exemption based on the previous calender year's total assets. Applies to taxation years ending in the 2007 calendar year.

This schedule is to be used by an associated group of corporations who elect to allocate the tax effect from the group's $5,000,000 taxable capital exemption based on the previous calender year's total assets.

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.