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 supplemental schedule itemizes other deductions not allowed by Ontario but allowed federally in calculating net income / loss for Ontario purposes.
The Co-operative Education Tax Credit CETC is a refundable tax credit available to taxpayers hiring eligible university or college students enrolled in a recognized post-secondary education program.
Mandatory for dispositions of land which must be reported to the Ministry of Finance under section 3 of the Land Transfer Tax Act. The information set out in the form is used to determine provincial Land Transfer Tax liability on the disposition.
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.
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.
The information in this guide will help spirits tax collectors complete the Spirits and Spirits Cooler Return and Schedule.
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.
This schedule provides the calculation of a corporation's share of partnership / joint venture eligible investments for the investment allowance.
This schedule provides the calculation of a corporation's share of partnership / joint venture paid- up capital.
To be completed when claiming the Ontario current cost adjustment for pollution control equipment.
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 form is to be used when claiming an Ontario innovation tax credit (OITC), if your corporation's taxation year ends after December 31, 2004.
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.
This is a supplemental schedule to the surtax calculation which 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.
