This schedule must be filed by corporations for the first year of filing after incorporation, amalgamation, or by parent corporations filing for the first time after winding-up a subsidiary corporation(s) under section 88 of the Income Tax Act during the current taxation year.
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.
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.
Annual corporate tax return and information guide for every insurer carrying on a business in Ontario through a permanent establishment. Please note that the Update Form for the CT8 and CT23 tax returns is a required supplement for the 2001 CT8 for taxation years ending after September 30, 2001.
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 is a supplemental schedule to the corporate minimum tax 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.
To apply for a Tax Refund.
To apply for a Tax Adjustment.