Corporate Minimum Tax (CMT)This schedule is used if your Total Assets exceeds $5,000,000 or Total Revenue exceeds $10,000,000. These amounts include the aggregate of the total assets and total revenue of any associated corporation, and the corporation's and/or any associated corporation's share of any partnership/joint venture total assets and total revenue.The Co-operative Education Tax Credit CETC is a refundable tax credit available to taxpayers hiring eligible university or college students enrolled in a recognized post-secondary education program.For the use of providing financial disclosure when payment arrangements are considered.
Form 1, Summons to a WitnessEvery summons to a witness to appear before a person appointed to make an investigation under section 11 or 13 of the Securities Act is required to be in Form 1, Summons to the Witness.This schedule is to be completed to calculate Ontario capital cost allowance.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 120/17The 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.For 2010 and subsequent years. All eligible employers in an associated group must enter into an agreement to allocate the tax exemption for the year. One of the employers in the group must complete this form allocating the tax exemption and submit it to the ministry by the return due date.
Application for a Deferral of PropertyTaxes for Low-Income Seniors or Low-Income Persons with DisabilitiesTo apply for a Deferral of PropertyTaxes for Low-Income Seniors or Low-Income Persons with Disabilities
2006 CT8 Corporations Tax Return / GuideAnnual corporate tax return for every insurer carrying on a business in Ontario through a permanent establishment.Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.Complete this form if salaries and wages are paid after May 18, 2004 and before January 1, 2011 to eligible apprentices during the first 36 months of an apprenticeship.
2001 CT8 Corporations Tax Return / GuideAnnual 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.
Paid-Up Capital - Other ReservesThis schedule itemizes reserves not allowed as a deduction for income tax which must be included in the calculation of paid-up capital.
Tobacco Products Inventory ReportThis form is used whenever tobacco tax rates are changed as a result of a budget amendment.