Ontario Business-Research Institute Tax Credit

• Ontario Business Research Institute Tax Credit claim [PDF - 20 KB]
  This form is to be used when claiming the Ontario business-research institute tax credit.
• CT23 Corporations Tax and Annual Return [PDF - 290 KB]
  Annual corporate tax return for corporations with permanent establishments in Ontario.

• Ontario Business Research Institute (OBRI) Tax Credit Rulings
  Information Notice 6024 - The purpose of this notice is to inform corporations and their representatives that the Minister of Finance has directed that OBRI rulings no longer need to be obtained by qualifying corporations or a partnership of which it is a member under section 43.9 of the Corporations Tax Act in respect of contracts entered into after August 9, 2007.
• 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 Finance'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.