Credits, Benefits & Incentives

Forms

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

Publications

• Workplace Child Care Tax Incentive
  Tax Legislation Bulletin 99-2 – The rules discussed in this bulletin are contained in section 13.2 of the Corporations Tax Act (CTA) and subsection 8(15.2) and section 8.3 of the Ontario Income Tax Act. This bulletin is provided as a guide for taxpayers. It is not intended as a substitute for the legislation. For precise details, the reader should consult the appropriate statute.
• 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.
• Ontario Budget 2004 – Corporations Tax Act Measures
  Information Notice 6006 - On May 18, 2004, a number of measures relating to the Corporations Tax Act were proposed in the 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.