Retail Sales Tax and Harmonized Sales Tax Information for the Transfer of Motor Vehicles Between Related Corporations or Corporations/ShareholdersThis 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 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.This schedule is to be completed to calculate the deduction for Ontario cumulative eligible capital.The information in this guide will help spirits tax collectors complete the Spirits and Spirits Cooler Return and Schedule.
Application for Tax CertificateTo 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 CouncilTo 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.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.The purpose of the form is for clients/cardholders to authorize the MoF to process a credit card payment or recurring credit card payments for non-tax programs and confirm that any and all credit card charges will not be disputed.
2008 Capital Tax Election of Associated Group Agreement for Allocation of Taxable Capital Deduction (TCD)This schedule is to be used by an associated group of corporations who elect to allocate the tax effect from the group's taxable capital exemption based on the previous calender year's total assets. Applies to taxation years ending in the 2008 calendar year.Annual corporate tax return for corporations with permanent establishments in Ontario.The Fuel, Gas and Tobacco Tax Acts provide that the Minister demand security (usually a letter of credit or surety bond) from designated collectors and most other registrants. A Letter of Credit or Surety Bond must be drawn on an Ontario-based financial institution and contain the terms as presented in the listed forms.