Notice to the reader: The Ontario New Technology Tax Incentive ceased to be in effect as of January 1, 2009. Costs incurred after December 31, 2008 are not eligible for this incentive.
Expired
Forms
- CT23 2007 Corporations Tax and Annual Return [PDF - 290 KB]
Annual corporate tax return for corporations with permanent establishments in Ontario.
Publications
- Budget Measures Act, 2006 (No.2) - Bill 151 - Mining Tax
Provides information on amendments to the Mining Tax Act included in the Budget Measures Act, 2006 (No.2) - Bill 151, introduced October 18, 2006. - Guide to the 2007 CT23 Corporations Tax and Annual Return
- Ontario New Technology Tax Incentive
In the 1997 Budget, Ontario announced the Ontario New Technology Tax Incentive to encourage the development and transfer of new technology. The rules discussed in this bulletin are contained in sections 11.1 and 13.1 of the Corporations Tax Act (CTA) and in section 203 of Regulation 183 under the CTA. This bulletin is provided as a guide for taxpayers. It is not intended as a substitute for the legislation or the regulations. For precise details, the reader should consult the CTA and the regulations. - Taxpayer Requested Adjustments to Tax Credits and Incentives - Corporations Tax
Explains the Ministry of Finance's policy on accepting and processing taxpayer requested adjustments to several tax credits and incentives.
