Forms and publications

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

• Annual Return and Exempt From Filing (EFF) Corporations Tax Return Declaration
  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 Ontario under the Ontario Business Corporations Act.
• 2007 CT23 Corporations Tax and Annual Return and Guide
  Annual corporate tax return for corporations with permanent establishments in Ontario.
• 2006 CT23 Corporations Tax and Annual Return and Guide
  Annual corporate tax return for corporations with permanent establishments in Ontario.
• 2006 CT23 Short-Form Corporations Tax and Annual Return and Guide
  Annual corporate tax return for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
• 2004/2005 CT23 Corporations Tax and Annual Return and Guide
  Annual corporate tax return for larger corporations with permanent establishments in Ontario
• 2004/2005 CT23 Short-Form Corporations Tax and Annual Return and Guide
  Annual corporate tax return for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
• 2003 CT23 Corporations Tax and Annual Return and Guide
  Annual corporate tax return for larger corporations with permanent establishments in Ontario.
• 2003 CT23 Short-Form Corporations Tax Annual Return and Guide
  Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
• 2002 CT23 Corporations Tax and Annual Return and Guide
  Annual corporate tax return for larger corporations with permanent establishments in Ontario.
• 2002 CT23 Short-Form Corporations Tax Annual Return and Guide
  Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
• 2001 CT23 Corporations Tax and Annual Return and Guide
  Annual corporate tax return for larger corporations with permanent establishments in Ontario.
• 2001 CT23 Short-Form Corporations Tax Annual Return and Guide
  Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario and meeting specific requirements.
• 2001 CT23 Short-Form Corporations Tax and Annual Return, 2001/2002 Update Form
  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.
• 2000 MCCR Annual Return and Guide
  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.
• 2000 CT23 Corporations Tax and Annual Return and Guide
  Annual corporate tax return for larger corporations with permanent establishments in Ontario.
• 2000 CT23 Short-Form Corporations Tax and Annual Return and Guide
  Annual corporate tax return and information guide for smaller corporations with permanent establishments in Ontario 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).

• 2006 CT8 Corporations Tax Return and Guide
  Annual Corporate Tax Return for every insurer carrying on a business in Ontario through a permanent establishment.
• 2004/2005 CT8 Corporations Tax Return and Guide
  Annual Corporate Tax Return for every insurer carrying on a business in Ontario through a permanent establishment.
• 2003 CT8 Corporations Tax Return and Guide
  Annual Corporate Tax Return and information guide for every insurer carrying on a business in Ontario through a permanent establishment.
• 2002 CT8 Corporations Tax Return and Guide
  Annual Corporate Tax Return for every insurer carrying on a business in Ontario through a permanent establishment.
• 2001 CT23 Corporations Tax and Annual Return and CT8 Corporations Tax Return, 2001/2002 Update Form
  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.
• 2001 CT8 Corporations Tax Return and Guide
  Annual 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 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

• General Allocation Schedule 5
  This schedule is to be completed by corporations that have permanent establishments in more than one jurisdiction.

Capital tax

• REVISED - Claim Form for Capital Tax Reduction for Manufacturing and Resource Activities
  Legislation introduced in the 2008 Ontario Budget provides for the retroactive elimination of capital tax, effective January 1, 2007, for Ontario corporations primarily engaged in manufacturing or resource activities.
• 2008 Capital Tax Election of Associated Group Agreement for Allocation of Taxable Capital Deduction (TCD) - CT23 Schedule 591
  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.
• 2007 Capital Tax Election of Associated Group Agreement for Allocation of Taxable Capital Deduction (TCD) - CT23 Schedule 591
  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.
• 2006 Capital Tax Election of Associated Group Agreement for Allocation of Taxable Capital Deduction (TCD) - CT23 Schedule 591
  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.
• 2005 Capital Tax Election of Associated Group Agreement for Allocation of Taxable Capital Deduction (TCD) - CT23 Schedule 591
  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.
• 2004 Capital Tax Election of Associated Group Agreement for Allocation of Taxable Capital Deduction (TCD) - CT23 SCHEDULE 591
  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.
• 2003 Capital Tax Election of Associated Group Agreement for Allocation of $5,000,000 Exemption CT23 Schedule 591
  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.
• Eligible Investments - Partnerships/Joint Ventures
  This schedule provides the calculation of a corporation's share of partnership / joint venture eligible investments for the investment allowance.
• Paid-Up Capital - Loans and Advances
  This schedule provides a breakdown of the total loans and advances included in paid-up capital.
• Paid-Up Capital - Other Reserves
  This supplemental schedule itemizes reserves not allowed as a deduction for income tax which must be included in the calculation of paid-up capital.
• Paid-Up Capital - Partnerships/Joint Ventures
  This schedule provides the calculation of a corporation's share of partnership / joint venture paid- up capital.
• Share of Total Assets - Partnerships/Joint Ventures
  This schedule provides the calculation of a corporation's share of partnership / joint venture total assets.
• Taxable Capital of Associated Corporations
  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.
• Taxable Capital of Associated Corporations
  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.
• Total Assets - Other Adjustments
  This supplemental schedule itemizes other adjustments in calculating total assets for capital tax purposes.

Income tax

• Apprenticeship Training Tax Credit (ATTC) - CT23 Schedule 114
  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.
• Co-operative Education Tax Credit (CETC) - CT23 Schedule 113
  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.
• Corporate Minimum Tax - Associated Corporations
  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.
• Corporate Minimum Tax - Schedule 101
  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.
• First-time Filer after Incorporation, Amalgamation, or Winding-up of a Subsidiary into a Parent - CT Schedule 24
  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.
• Non-Arm's Length Transactions - CT Schedule 44
  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.
• Ontario Book Publishing Tax Credit (OBPTC) Claim
  This form is to be used when claiming an Ontario book publishing tax credit.
• Ontario Capital Cost Allowance Schedule 8
  This schedule is to be completed to calculate Ontario capital cost allowance.
• Ontario Capital Gains Refund Schedule 18
  To be completed when claiming an Ontario capital gains refund by a corporation that has been an investment corporation or a mutual fund corporation throughout the taxation year.
• Ontario Charitable Donations and Gifts Schedule 2
  This schedule is to be completed when claiming a deduction for charitable donations and gifts for Ontario purposes.
• Ontario Continuity of Reserves Schedule 13
  This schedule is to be completed to provide a continuity of all reserves claimed which are allowed for tax purposes.
• Ontario Cumulative Eligible Capital Deduction Schedule 10
  This schedule is to be completed to calculate the deduction for Ontario cumulative eligible capital.
• Ontario Current Cost Adjustment (OCCA)
  To be completed when claiming the Ontario current cost adjustment for pollution control equipment.
• Ontario Exploration Expenses Schedule 12
  Schedule 12 covers the following resource related deductions; continuity of earned depletion base, cumulative Canadian exploration expense (CCEE), cumulative Canadian development expenses (CCDE), Ontario CCDE, Cumulative Canadian oil and gas property expenses (CCOGPE).
• Ontario Foreign Tax Credit
  This schedule is to be completed when claiming an Ontario foreign tax credit on investment income from jurisdictions outside Canada.
• Ontario Innovation Tax Credit (OITC) Claim Form/Guide
  This form is to be used when claiming an Ontario innovation tax credit (OITC) for taxation years commencing after February 27, 1995 and ending before 2003.
• Ontario Innovation Tax Credit (OITC) Claim Form/Guide for 2003 and subsequent taxation years
  Use this form if your corporation's taxation year ends after December 31, 2002.
• Ontario Innovation Tax Credit (OITC) Claim Form/Guide for 2005 and subsequent taxation years
  Use this form if your corporation's taxation year ends after December 31, 2004.
• Ontario Manufacturing and Processing Profits Credit Schedule 27
  This form is to be completed by corporations that are claiming the Ontario manufacturing and processing profits credit and whose active business income is greater than $250,000.
• Ontario Political Election Contributions Schedule 2A
  This schedule is to be completed when claiming a deduction for Ontario political election contributions and is applicable for political contributions to registered Ontario candidates, constituency associations, or political parties.
• Ontario Research and Development Super Allowance Schedule 160
  To be completed when claiming the Ontario research and development super allowance.
• Ontario Scientific Research and Experimental Development Expenditures CT23 Schedule 161
  This schedule is used to calculate Ontario Scientific Research and Experimental Development Expenditures (SR & ED).
• Ontario Summary of Dispositions of Capital Property Schedule 6
  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.
• Surtax on Canadian-Controlled Private Corporations
  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.
• Total Deductions Allowed by Ontario
  This supplemental schedule itemizes other deductions allowed by Ontario not previously deducted in calculating net income/loss for Ontario purposes.
• Total of Other Items Not Allowed by Ontario but Allowed Federally
  This supplemental schedule itemizes other deductions not allowed by Ontario but allowed federally in calculating net income / loss for Ontario 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 Ontario's Corporations Tax Act, the Mining Tax Act and the Electricity Act, 1998 with respect to a specific transaction which the taxpayer is proposing.
• Authorizing or Cancelling a Representative
• Explanatory Notes On Calculation Of Transitional Tax Debits And Credits For Ontario 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 Ontario corporations. These transitional tax credits and tax debits are designed to provide an appropriate transition from the Corporations Tax Act (Ontario) for corporations with different income tax attributes for federal and Ontario 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.
• Notice of Revocation of Waiver
  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.
• Request for Registration
  For Mining Tax, Hydro Payment in Lieu (PIL), and CT-Insurance Premium Tax
• Retention/Destruction of Books and Records
• Voluntary Disclosure
• Waiver of Time Limit for Issuing Reassessments
  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.