Ontario Research and Development Expenditures Deduction

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

• Guide to the CT23 Corporations Tax and Annual Return
  An information guide providing information and assistance for the completion of the CT23 return.