The Fuel, Gas and Tobacco Tax Acts provide that the Minister demand security (usually a letter of credit or surety bond) from designated collectors and most other registrants. A Letter of Credit or Surety Bond must be drawn on an Ontario-based financial institution and contain the terms as presented in the listed forms.
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 publication outlines the Retail Sales Tax and Harmonized Sales Tax exemption (8% Ontario portion only) and required supporting documents for vehicle transfers between related corporations, and corporations and shareholders.
Used by beer vendors in Ontario (e.g., licensed establishments) who paid amounts on account of the beer tax on beer made by Ontario beer manufacturers that was sold to a purchaser but for which payment has not been received and the sale has become uncollectible. This does not apply to purchases from or through the Liquor Control Board of Ontario.
This guide will help wine tax collectors that do not have any off-site winery retail store complete the Wine and Wine Cooler Return.
This form is used whenever tobacco tax rates are changed as a result of a budget amendment.