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.
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 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 2006 calendar year.
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 client to apply for registration as an interjurisdictional carrier under the International Fuel Tax Agreement
Use this registration form to request an account with the Ministry of Finance.
