-
Ontario Land Transfer Tax Refund/Rebate Affidavit
Allows taxpayers to claim the a rebate or refund of the Non-Resident Speculation Tax -
IRREVOCABLE STANDBY LETTER OF CREDIT - LAND TRANSFER TAX
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. -
Application for Refund - Tax Exempt Sales for First Nations Retailers
This application form is for authorized on-reserve tobacco retailers who pay the Ontario Cigar tax when purchasing cigars from their ministry authorized suppliers. Retailers can apply to the ministry for a refund of the cigar tax paid on cigars sold tax-exempt to qualifying First Nation purchasers. -
Retail Sales Tax and Harmonized Sales Tax Information for the Transfer of Motor Vehicles Between Related Corporations or Corporations/Shareholders
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. -
Taxable Capital of Associated Corporations (Schedule CT22)
This supplemental schedule for capital tax 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. -
Ontario Cumulative Eligible Capital Deduction Schdeule 10
This schedule is to be completed to calculate the deduction for Ontario cumulative eligible capital. -
Spirits and Spirits Cooler Return Guide
The information in this guide will help spirits tax collectors complete the Spirits and Spirits Cooler Return and Schedule. -
Application for Tax Certificate
To apply for a statement of account that sets out all amounts owing for taxes in respect of the owner's land as of the day the statement is issued. -
Application for Certificate of Exemption – Gasoline Only for First Nation Band, a Band-empowered entity, or Tribal Council
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. -
Application for Refund - Bad Debt (BDT)
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.