Effective July 1, 2010 retail dealers of tobacco products who do not have a valid Retail Sales Tax Act vendors permit on June 30, 2010, or a current authorization under Ontario's First Nations Cigarette Allocation System, must register for a tobacco retail dealers permit under the Tobacco Tax Act.
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.
Schedule 12 covers the following resource related deductions; continuity of earned depletion base, cumulative Canadian exploration expense (CCEE), cumulative Canadian development expenses (CCDE), Ontario CCDE, Cumulative Canadian oil and gas property expenses (CCOGPE).
To be completed by a retailer located on a reserve that wishes to obtain authorization to supply gasoline exempt of tax to First Nation individuals and bands on a reserve for their exclusive use.
If you are registered as a Manufacturer under the FTA and/or the GTA, you must complete the Fuel and Gasoline Tax Manufacturer Return for the reporting period. You are required to complete a Return even if you did not have any activity during the reporting period.
This schedule is to be completed to provide a continuity of all reserves claimed which are allowed for tax purposes.
Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
Annual corporate tax return for corporations with permanent establishments in Ontario.
This return contains non-tax information collected under the authority of the Corporations Information Act for the purpose of maintaining a public database of corporate information.
To apply for a Deferral of PropertyTaxes for Low-Income Seniors or Low-Income Persons with Disabilities
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.
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.
