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.
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.
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.
This notice provides specific additional information and guidance for taxpayers on the measure related to the retroactive elimination of the capital tax effective January 1, 2007, for Ontario companies primarily engaged in manufacturing and resource activities.
This form is used by appellants who have been denied access or correction requests by an institution; or disagree with an institution's decision regarding their requests.
To be completed when claiming an Ontario capital gains refund by a corporation that has been an investment corporation or a mutual fund corporation throughout the taxation year.
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.
