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.
This schedule is to be completed to calculate the deduction for Ontario cumulative eligible capital.
To be completed when claiming the Ontario research and development super allowance.
This schedule is to be completed to calculate Ontario capital cost allowance.
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.
This supplemental schedule itemizes other adjustments in calculating total assets for capital tax purposes.
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.
Used by Ministry of Finance clients to notify the ministry of a change of address.
Allow for EHT clients to access a standard form to file their annual return with the ministry if they have misplaced or lost the original form issued to them.
Annual corporate tax return for corporations with permanent establishments in Ontario.
