Credits, Benefits & Incentives

Forms

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

Publications

• Proposed Changes to the Corporations Tax Act and the Taxation Act 2007
  Information Notice 6025 - On December 13, 2007, a number of measures relating to the Corporations Tax Act and the Taxation Act 2007 were announced in the 2007 Ontario Economic Outlook and Fiscal Review.
• Ontario Film and Television Tax Credit Update
  Budget Update, September 5, 1996 - In order to support the Ontario film and television industry, the 1996 Ontario Budget introduced a refundable Ontario Film and Television Tax Credit (OFTTC) for eligible Ontario-based productions.
• Ontario Film and Television Tax Credit
  Information Bulletin, November 18, 1997 - On October 29, 1997, the federal government announced the elimination of production services tax shelters and the introduction of an 11 per cent tax credit for foreign-based and non-Canadian-content productions. Ontario automatically parallels the federal elimination of production services tax shelters.
• Taxpayer Requested Adjustments to Tax Credits and Incentives
  Information Notice 6009 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 May 2005
  Information Notice 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.
• Ontario Budget 2004 – Corporations Tax Act Measures
  Information Notice 6006 - On May 18, 2004, a number of measures relating to the Corporations Tax Actwere proposed inthe 2004 Ontario Budget.
• Guide to the CT23 Corporations Tax and Annual Return
  An information guide providing information and assistance for the completion of the CT23 return.