Fuel and Gasoline clients in Ontario (retailers, wholesalers, importers and collectors) who hold tax paid inventory as at 12:01 a.m., July 1, 2022, for the purpose of reselling, must complete this Fuel and Gasoline Products Inventory Report and forward it to their supplier. Please retain a copy of this Inventory Report for your own records.
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.
This schedule is used to calculate Ontario Scientific Research and Experimental Development Expenditures (SR & ED).
To be completed by a retailer located on a reserve that wishes to obtain authorization to supply gasoline exempt of tax to First Nation individuals and bands on a reserve for their exclusive use.
Effective July 1, 2010 retail dealers of tobacco products who do not have a valid Retail Sales Tax Act vendors permit on June 30, 2010, or a current authorization under Ontario's First Nations Cigarette Allocation System, must register for a tobacco retail dealers permit under the Tobacco Tax Act.
Annual corporate tax return for every insurer carrying on a business in Ontario through a permanent establishment.
The purpose of this Guide is to provide assistance to hydro-electric generating station owners and water power leaseholders in completing their GRC Annual Return.
Online version 0316F (2006/09) - For use by corporations to revoke, under clause 80(12) (a) of the Corporations Tax Act, a waiver previously filed under subclause 80(11) (a) (iv), in respect of the time limit for issuing reassessments.
Online version 146K (2006/09) - For use by corporations to waive the time limit within which the Minister may assess, reassess, or make additional assessments under the Corporations Tax Act.
Annual corporate tax return for every insurer carrying on a business in Ontario through a permanent establishment.
This form is to be used when claiming an Ontario innovation tax credit (OITC), if your corporation's taxation year ends after December 31, 2004.
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).
This form is used whenever tobacco tax rates are changed as a result of a budget amendment.