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.
For use by Operators electing under section 3.1 of the Mining Tax Act to exclude from taxation the profit from a mine in Ontario that qualifies for the mining tax exemption as a new mine or a major expansion of an existing mine as defined under the Mining Tax Regulations.
Beginning March 3, 2025, you can file your Estate Information Return online using the Ministry of Finance’s online services webpage at
https://www.services.fin.gov.on.ca/OTP/Gentax/_/.
Effective February 26, 2025, you will no longer be able to use the fillable PDF form to file an Estate Information Return online.
Between February 26 and March 3, you will not be able to file Estate Information Returns online while we update our online services.
During this time, you can still file your return by mail, fax, courier or in person. We apologize for any inconvenience.
Allow for propane clients to access a standard form to register for an Ontario Propane Tax Exemption Certificate.
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.
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.
For use by Operators electing under section 3.2 of the Mining Tax Act to exclude from taxation the profit from a remote mine in Ontario that qualifies for the mining tax exemption as a new remote mine as defined under this section.
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.
