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).
This schedule is used to calculate Ontario Scientific Research and Experimental Development Expenditures (SR & ED).
This schedule is to be completed to provide a continuity of all reserves claimed which are allowed for tax purposes.
Mandatory for dispositions of land which must be reported to the Ministry of Finance under section 3 of the Land Transfer Tax Act. The information set out in the form is used to determine provincial Land Transfer Tax liability on the disposition.
The Land Transfer Tax Act allows the Minister to accept security for the payment of taxes in any form that the Minister considers satisfactory (being a letter of credit or cash). A Letter of Credit must be drawn on an Ontario-based financial institution.
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.
Annual corporate tax return for every insurer carrying on a business in Ontario through a permanent establishment.
This schedule is to be completed when claiming a deduction for Ontario political election contributions and is applicable for political contributions to registered Ontario candidates, constituency associations, or political parties.
Effective April 24, 2017, persons who purchase or acquire at least one and not more than six single family residences, and persons who purchase or acquire agricultural land, are required to provide additional prescribed information, as set out in O.Reg 120/17
To be completed by an Indian, as defined in the Indian Act (Canada), to obtain a Certificate of Exemption (gas card) enabling the purchase of gasoline on a reserve exempt of tax for their exclusive use.
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.
This form is to be completed by corporations that have disposed of capital property or claimed an allowable business investment loss, or both in a taxation year.
Allows taxpayers to manually claim the Ontario Land Transfer Tax first-time home buyers refund with respect to resale and newly-constructed homes.
Annual corporate tax return for corporations with permanent establishments in Ontario.
Annual corporate tax return for corporations with permanent establishments in Ontario.
Annual corporate tax return for corporations with permanent establishments in Ontario.
Annual corporate tax return for corporations with permanent establishments in Ontario.
