Ontario Current Cost Adjustment

• CT23 Corporations Tax and Annual Return
  Annual corporate tax return for corporations with permanent establishments in Ontario.

• Ontario Current Cost Adjustment: Pollution Control Equipment
  Interpretation Bulletin 3005 - This bulletin describes the Ontario Current Cost Adjustment (OCCA) which is an incentive to assist corporations with the costs involved in purchasing new pollution control equipment for use in Ontario.
• Taxpayer Requested Adjustments to Tax Credits and Incentives
  Information Notice 6009 - This notice explains the Ministry of Revenue's policy on accepting and processing taxpayer requested adjustments to several tax credits and incentives.
• Guide to the CT23 Corporations Tax and Annual Return
  An information guide providing information and assistance for the completion of the CT23 return.