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.
Used to authorize a representative to deal with the Ministry of Finance on behalf of the taxpayer or to cancel a previously issued authorization.
Making the PAD Agreement form available to the public will allow clients access to a form that is accessible anywhere, anytime and one that can be completed online or offline. PAD will be an additional form of payment for those AMCB clients wanting to set up a payment plan for the repayment of Crown debt.
The Land Transfer Tax Act allows the Minister to accept security for the payment of taxes in any form that the Minister considers satisfactory (being a letter of credit or cash). A Letter of Credit must be drawn on an Ontario-based financial institution.
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.
To allow qualifying entities to report and remit land transfer tax liability pursuant to O. Reg 343/18.
To enroll in the Pre-Authorized Debit Plan, tax payments will be deducted from your bank account on the instalment due dates each year. You will continue to receive your tax bill.
Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
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.
For the use of providing financial disclosure when payment arrangements are considered.
For the use of providing financial disclosure when payment arrangements are considered.