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.
To be completed when claiming the Ontario research and development super allowance.
For the use of providing financial disclosure when payment arrangements are considered.
This schedule is to be completed to calculate Ontario capital cost allowance.
For the use of providing financial disclosure when payment arrangements are considered.
