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 application form is for authorized on-reserve tobacco retailers who pay the Ontario Cigar tax when purchasing cigars from their ministry authorized suppliers. Retailers can apply to the ministry for a refund of the cigar tax paid on cigars sold tax-exempt to qualifying First Nation purchasers.
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.
This supplemental schedule for capital tax 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.
This schedule is to be completed to calculate the deduction for Ontario cumulative eligible capital.
The information in this guide will help spirits tax collectors complete the Spirits and Spirits Cooler Return and Schedule.
To apply for a statement of account that sets out all amounts owing for taxes in respect of the owner's land as of the day the statement is issued.
To be completed by an Indian, as defined in the Indian Act (Canada), to obtain a Certificate of Exemption (gas card) enabling the purchase of gasoline on a reserve exempt of tax for their exclusive use.
