CT23 / Annual returns and guides / Exempt from filing (EFF) declarations

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    An EFF Declaration Form is required to be filed within six months of the taxation year end for every taxation year in which the EFF criteria are met (listed on page 2 of form). An Annual Return is required to be filed for every corporation which is incorporated, amalgamated or continued in 澳门永利 under the 澳门永利 Business Corporations Act.
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    Annual corporate tax return for corporations with permanent establishments in 澳门永利.
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    Annual corporate tax return for corporations with permanent establishments in 澳门永利.
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    Annual corporate tax return for smaller corporations with permanent establishments in 澳门永利 and meeting specific requirements.
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    Annual corporate tax return for larger corporations with permanent establishments in 澳门永利
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    Annual corporate tax return for smaller corporations with permanent establishments in 澳门永利 and meeting specific requirements.
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    Annual corporate tax return for larger corporations with permanent establishments in 澳门永利.
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    Annual corporate tax return and information guide for smaller corporations with permanent establishments in 澳门永利 and meeting specific requirements.
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    Annual corporate tax return for larger corporations with permanent establishments in 澳门永利.
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    Annual corporate tax return and information guide for smaller corporations with permanent establishments in 澳门永利 and meeting specific requirements.
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    Annual corporate tax return for larger corporations with permanent establishments in 澳门永利.
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    Annual corporate tax return and information guide for smaller corporations with permanent establishments in 澳门永利 and meeting specific requirements.
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    This is an interim form and is to be used as a supplement to the 2001 version of the CT23 Short-Form tax return for taxation years ending after September 30, 2001. Once the 2002 version of the Short-Form tax return has been released this Update Form will no longer be required.
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    This return contains non-tax information collected under the authority of the Corporations Information Act for the purpose of maintaining a public database of corporate information.
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    Annual corporate tax return for larger corporations with permanent establishments in 澳门永利.
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    Annual corporate tax return and information guide for smaller corporations with permanent establishments in 澳门永利 and meeting specific requirements.

CT8 - Insurers

2009 and 2010 Insurance Premium Tax Returns and Guides are available by contacting the Ministry of Finance at 1 866 ONT-TAXS (1 866 668 8297).

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    Annual Corporate Tax Return for every insurer carrying on a business in 澳门永利 through a permanent establishment.
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    Annual Corporate Tax Return for every insurer carrying on a business in 澳门永利 through a permanent establishment.
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    Annual Corporate Tax Return and information guide for every insurer carrying on a business in 澳门永利 through a permanent establishment.
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    Annual Corporate Tax Return for every insurer carrying on a business in 澳门永利 through a permanent establishment.
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    This is an interim form and is to be used as a supplement to the 2001 version of the CT23 or CT8 tax return for taxation years ending after September 30, 2001. Once the 2002 versions of the CT23 or CT8 tax returns have been released this Update Form will no longer be required.
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    Annual Corporate Tax Return and information guide for every insurer carrying on a business in 澳门永利 through a permanent establishment. Please note that the Update Form listed above for the CT8 and CT23 tax returns is a required supplement for the 2001 CT8 for taxation years ending after September 30, 2001.

Corporations tax schedules (allocation, capital tax and income tax)

Allocation

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    This schedule is to be completed by corporations that have permanent establishments in more than one jurisdiction.

Capital tax

  • REVISED -  
    Legislation introduced in the 2008 澳门永利 Budget provides for the retroactive elimination of capital tax, effective January 1, 2007, for 澳门永利 corporations primarily engaged in manufacturing or resource activities.
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    2008 Capital Tax Election of Associated Group Agreement for Allocation of Taxable Capital Deduction (TCD) - CT23 Schedule 591. Applies to taxation years ending in the 2008 calendar year.
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    2007 Capital Tax Election of Associated Group Agreement for Allocation of Taxable Capital Deduction (TCD) - CT23 Schedule 591. Applies to taxation years ending in the 2007 calendar year.
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    2006 Capital Tax Election of Associated Group Agreement for Allocation of Taxable Capital Deduction (TCD) - CT23 Schedule 591. Applies to taxation years ending in the 2006 calendar year.
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    2005 Capital Tax Election of Associated Group Agreement for Allocation of Taxable Capital Deduction (TCD) - CT23 Schedule 591. Applies to taxation years ending in the 2005 calendar year.
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    2004 Capital Tax Election of Associated Group Agreement for Allocation of Taxable Capital Deduction (TCD) - CT23 SCHEDULE 591. Applies to taxation years ending in the 2004 calendar year.
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    This schedule is to be used by an associated group of corporations who elect to allocate the tax effect from the group's $5,000,000 taxable capital exemption based on the previous calender year's total assets.
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    This schedule provides the calculation of a corporation's share of partnership / joint venture eligible investments for the investment allowance.
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    This schedule provides a breakdown of the total loans and advances included in paid-up capital.
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    This supplemental schedule itemizes reserves not allowed as a deduction for income tax which must be included in the calculation of paid-up capital.
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    This schedule provides the calculation of a corporation's share of partnership / joint venture paid- up capital.
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    This schedule provides the calculation of a corporation's share of partnership / joint venture total assets.
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    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.
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    This schedule must be completed in determining the aggregate taxable capital of an associated group and/or partnership that has a permanent establishment in Canada.
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    This supplemental schedule itemizes other adjustments in calculating total assets for capital tax purposes.

Income tax

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    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.
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    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.
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    This is a supplemental schedule to the corporate minimum tax which 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.
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    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.
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    This schedule must be filed by corporations for the first year of filing after incorporation, amalgamation, or by parent corporations filing for the first time after winding-up a subsidiary corporation(s) under section 88 of the Income Tax Act during the curent taxation year.
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    This schedule is filed by corporations which received all or substantially all (90 per cent or more) of the assets of a non-arm's length corporation in the taxation year, and subsection 85(1) or (2) of the federal Income Tax Act applied.
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    This form is to be used when claiming an 澳门永利 book publishing tax credit.
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    This schedule is to be completed to calculate 澳门永利 capital cost allowance.
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    To be completed when claiming an 澳门永利 capital gains refund by a corporation that has been an investment corporation or a mutual fund corporation throughout the taxation year.
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    This schedule is to be completed when claiming a deduction for charitable donations and gifts for 澳门永利 purposes.
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    This schedule is to be completed to provide a continuity of all reserves claimed which are allowed for tax purposes.
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    This schedule is to be completed to calculate the deduction for 澳门永利 cumulative eligible capital.
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    To be completed when claiming the 澳门永利 current cost adjustment for pollution control equipment.
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    Schedule 12 covers the following resource related deductions; continuity of earned depletion base, cumulative Canadian exploration expense (CCEE), cumulative Canadian development expenses (CCDE), 澳门永利 CCDE, Cumulative Canadian oil and gas property expenses (CCOGPE).
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    This schedule is to be completed when claiming an 澳门永利 foreign tax credit on investment income from jurisdictions outside Canada.
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    This form is to be used when claiming an 澳门永利 innovation tax credit (OITC) for taxation years commencing after February 27, 1995 and ending before 2003.
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    Use this form if your corporation's taxation year ends after December 31, 2002.
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    Use this form if your corporation's taxation year ends after December 31, 2004.
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    This form is to be completed by corporations that are claiming the 澳门永利 manufacturing and processing profits credit and whose active business income is greater than $250,000.
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    This schedule is to be completed when claiming a deduction for 澳门永利 political election contributions and is applicable for political contributions to registered 澳门永利 candidates, constituency associations, or political parties.
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    To be completed when claiming the 澳门永利 research and development super allowance.
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    This schedule is used to calculate 澳门永利 Scientific Research and Experimental Development Expenditures (SR & ED).
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    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.
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    This is a supplemental schedule to the surtax calculation which 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.
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    This supplemental schedule itemizes other deductions allowed by 澳门永利 not previously deducted in calculating net income/loss for 澳门永利 purposes.
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    This supplemental schedule itemizes other deductions not allowed by 澳门永利 but allowed federally in calculating net income / loss for 澳门永利 purposes.

Forms and publications

  • Advance Tax Rulings - Corporations Tax 
    This bulletin describes the procedures involved in the issuance of an advance ruling which is a statement given by the ministry to a taxpayer, stating how it will interpret provisions of 澳门永利's Corporations Tax Act, the Mining Tax Act and the Electricity Act, 1998 with respect to a specific transaction which the taxpayer is proposing.
  • Explanatory Notes On Calculation Of Transitional Tax Debits And Credits For 澳门永利 Corporations 
    Subdivision d of Division B of Part III of the Taxation Act, 2007 provides important new rules under which transitional tax credits and tax debits are calculated for 澳门永利 corporations. These transitional tax credits and tax debits are designed to provide an appropriate transition from the Corporations Tax Act (澳门永利) for corporations with different income tax attributes for federal and 澳门永利 purposes.
  • Guide to the CT - Insurance Premium Tax Return 
    An information guide providing information and assistance for the completion of the CT-Insurance Premium Tax Return.
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    For use by corporations to revoke, under clause 80(12)(a) of the Corporations Tax Act, a waiver previously filed under subclause 80(11)(a)(iv), in respect of the time limit for issuing reassessments.
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    For Mining Tax, Hydro Payment in Lieu (PIL), and CT-Insurance Premium Tax
  • Retention/Destruction of Books and Records
  • Voluntary Disclosure
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    For use by corporations to waive the time limit within which the Minister may assess, reassess, or make additional assessments under the Corporations Tax Act.