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Corporations Tax

  • Advance Tax Rulings - Corporations Tax
    This bulletin describes the procedures involved in the issuance of an advance ruling which is a statement given by the ministry to a taxpayer, stating how it will interpret provisions of Ontario's Corporations Tax Act, the Mining Tax Act and the Electricity Act, 1998 with respect to a specific transaction which the taxpayer is proposing.
  • Co-operative Education Tax Credit
    This bulletin provides general information regarding the co-operative education tax credit available under the Taxation Act, 2007. This tax credit is available to employers who hire students enrolled in a post secondary co-operative education program. The maximum credit for each work placement is $3,000.
  • Explanatory Notes On Calculation Of Transitional Tax Debits And Credits For Ontario Corporations
    Subdivision d of Division B of Part III of the Taxation Act, 2007 provides important new rules under which transitional tax credits and tax debits are calculated for Ontario corporations. These transitional tax credits and tax debits are designed to provide an appropriate transition from the Corporations Tax Act (Ontario) for corporations with different income tax attributes for federal and Ontario purposes.
  • General Guidelines - Apprenticeship Training Tax Credit [PDF - 173 KB]
    This bulletin provides general guidelines on the apprenticeship training tax credit (ATTC).
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