Online version 0316F (2006/09) - For use by corporations to revoke, under clause 80(12) (a) of the Corporations Tax Act, a waiver previously filed under subclause 80(11) (a) (iv), in respect of the time limit for issuing reassessments.
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 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.
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 schedule is to be completed when claiming an Ontario foreign tax credit on investment income from jurisdictions outside Canada.
This guide will help wine tax collectors that have off-site winery retail stores complete the Wine and Wine Cooler Return - B and Schedules.
Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
This schedule is to be used by an associated group of corporations who elect to allocate the tax effect from the group's $5,000,000 taxable capital exemption based on the previous calender year's total assets.
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 for Appraising a Vehicle
This schedule is to be completed to calculate the deduction for Ontario cumulative eligible capital.