The information in this guide will help you complete the Application for Refund Summary Tax Exempt Sales (TES) and supporting Schedule(s). It also provides information about supporting documents, records retention, time limit for applying for a refund, direct bank deposit and contains information to help you to determine whether you are eligible to claim a refund.
All eligible employers in an associated group must enter into an agreement and complete the schedule below allocating the tax exemption for the year.
Used by a taxpayer to revoke a waiver of time limit for issuing assessments or reassessments previously issued, under the Employer Health Tax.
Annual corporate tax return for corporations with permanent establishments in Ontario.
