For 2010 and subsequent years. All eligible employers in an associated group must enter into an agreement to allocate the tax exemption for the year. One of the employers in the group must complete this form allocating the tax exemption and submit it to the ministry by the return due date.
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 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.
Used to authorize a representative to deal with the Ministry of Finance on behalf of the taxpayer or to cancel a previously issued authorization.
This schedule provides the calculation of a corporation's share of partnership / joint venture paid- up capital.
This guide will help wine tax collectors that do not have any off-site winery retail store complete the Wine and Wine Cooler Return.
To allow qualifying entities to report and remit land transfer tax liability pursuant to O. Reg 343/18.
