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 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.
This schedule is to be used by an associated group of corporations who elect to allocate the tax effect from the group's taxable capital exemption based on the previous calender year's total assets. Applies to taxation years ending in the 2008 calendar year.
This schedule is to be used by an associated group of corporations who elect to allocate the tax effect from the group's taxable capital exemption based on the previous calender year's total assets. Applies to taxation years ending in the 2005 calendar year.
This schedule is to be used by an associated group of corporations who elect to allocate the tax effect from the group's taxable capital exemption based on the previous calender year's total assets. Applies to taxation years ending in the 2004 calendar year.
This schedule must be completed in determining the aggregate taxable capital of an associated group and/or partnership that has a permanent establishment in Canada.
