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.
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.
Allow for propane clients to access a standard form to register for an Ontario Propane Tax Exemption Certificate.
Annual corporate tax return for corporations with permanent establishments in Ontario.
Where all or substantially all (90 per cent or more) of the assets of a non-arm's length corporation have been received in the taxation year, and subsection 85(1) or (2) of the federal Income Tax Act applied in respect of the disposition of any of the property, some details must be reported.
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.
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 form is to be completed by corporations that are claiming the Ontario manufacturing and processing profits credit and whose active business income is greater than $250,000.
To apply for Tax Rebate Vacancies in Commercial and Industrial Buildings
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.
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.
To apply for a Deferral of PropertyTaxes for Low-Income Seniors or Low-Income Persons with Disabilities
Annual corporate tax return for every insurer carrying on a business in Ontario through a permanent establishment.
Addendum to Sworn Statement when Claiming a Retail Sales Tax Exemption on the Transfer of a Motor Vehicle between Corporations or Corporation and Shareholder
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.
