Credits, Benefits & Incentives

Forms

• Ontario Business Research Institute Tax Credit claim
  This form is to be used when claiming the Ontario business-research institute tax credit.
• CT23 Corporations Tax and Annual Return
  Annual corporate tax return for corporations with permanent establishments in Ontario.

Publications

• Ontario Business Research Institute Tax Credit
  Tax Legislation Bulletin 00-2 - This Bulletin describes the OBRI tax credit based on the rules contained in section 43.9 of the Corporations Tax Act (CTA) and Regulations 76/99 and 335/99 filed on February 25 and December 3, 1999 respectively, amending regulation 183 RRO 1990. The bulletin provides general guidelines on the OBRI tax credit. It is not a substitute for the legislation contained in section 43.9 of the CTA and Part XI of the regulations made under that Act.
• 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
  Guide 1000E - An information guide providing information and assistance for the completion of the CT23 return.