Ontario Sound Recording Tax Credit

• Ontario Sound Recording Tax Credit Claim Form
  To be completed when claiming the Ontario sound recording tax credit.
• CT23 Corporations Tax and Annual Return
  Annual corporate tax return for corporations with permanent establishments in Ontario.

• Tax Legislation Bulletin 01-04 – Ontario Sound Recording Tax Credit
  This bulletin provides a general overview of the OSRTC for corporations wishing to claim this tax credit. This bulletin is based on the legislation in section 43.12 of the Corporations Tax Act ("CTA") and in Part IX of Regulation 183 under the CTA. For precise details, the reader should consult the legislation.
• Corporations Tax Act – Regulation Amendments
  6012 - This notice provides information on the amendments to the regulations to the Corporations Tax Act (CTA) filed March 6, 2006. These amendments bring into force announcements made in the 2004 and 2005 Budgets.
• Taxpayer Requested Adjustments to Tax Credits and Incentives
  6009 - This notice explains the Ministry of Revenue's policy on accepting and processing taxpayer requested adjustments to several tax credits and incentives.
• Ontario Budget 2005 – Corporations Tax Act Measures
  6008 - On May 11, 2005, a number of measures relating to the Corporations Tax Act were proposed in the 2005 Ontario Budget. The legislation must be passed by the Legislature and receive Royal Assent to become law.
• Guide to the CT23 Corporations Tax and Annual Return
  An information guide providing information and assistance for the completion of the CT23 return.