Forms and Publications for Employers

• Change of Address
  
• CT23 / Annual Returns / EFF Declarations
  

• Harmonized Sales Tax Tips
  

• 2000 MCCR Annual Return and Guide
  
• Advance Tax Rulings - Corporations Tax
  
• Annual Filing Requirements for EHT
  
• Are Company A owned by one spouse, and Company C owned by the other spouse associated?
  
• Are disability plan payments subject to Employer Health Tax?
  
• Are fees paid to Company A owners and certain individuals self-employment income or taxable employment income?
  
• Are vacation and bonus payments included in severance payments subject to Employer Health Tax?
  
• Associated Employers
  
• Changes to Employer Health Tax Forms and Processes
  
• Co-operative Education Tax Credit
  
• Commissioned Real Estate Salespersons - How to Identify an Employer-Employee Relationship
  
• Company A is owned by wife. Is Company A associated with other companies owned by husband?
  
• Disability Benefit
  
• Employee Hospital Benefits
  
• Employee Stock Options
  
• Explanatory Notes On Calculation Of Transitional Tax Debits And Credits For Ontario Corporations
  
• Group Benefit Plans
  
• Guide for Employers for the EHT
  
• Guide to the 2000 CT23 Short-Form Corporations Tax and Annual Return
  
• Guide to the 2001 CT23 Corporations Tax and Annual Return
  
• Guide to the 2001 CT23 Short-Form Corporations Tax and Annual Return
  
• Guide to the 2001 CT8 Corporations Tax Return
  
• Guide to the 2002 CT23 Corporations Tax and Annual Return
  
• Guide to the 2002 CT23 Short-Form Corporations Tax and Annual Return
  
• Guide to the 2002 CT8 Corporations Tax Return
  
• Guide to the 2003 CT23 Corporations Tax and Annual Return
  
• Guide to the 2003 CT23 Short-Form Corporations Tax and Annual Return
  
• Guide to the 2003 CT8 Corporations Tax Return
  
• Guide to the 2004/2005 CT23 Short-Form Corporations Tax and Annual Return
  
• Guide to the 2004/2005 CT8 Corporations Tax and Annual Return
  
• Guide to the 2006 CT23 Corporations Tax and Annual Return
  
• Guide to the 2006 CT23 Short-Form Corporations Tax and Annual Return
  
• Guide to the 2006 CT8 Corporations Tax Return
  
• Guide to the 2007 CT23 Corporations Tax and Annual Return
  
• Highlights from the 2012 Ontario Budget - Tax Changes
  
• How to complete your Employer Health Tax (EHT) Return
  
• How to Identify an Employer-Employee Relationship
  
• Individual A owns 51% of Company A and 100% of Company C. Are Company A and Company C associated?
  
• Is a stock option benefit received by an expatriate of a foreign affiliated company subject to Employer Health Tax?
  
• Is Company A associated with Company C, Company D and Company F?
  
• Office in an Employee's Residence
  
• Ontario Book Publishing Tax Credit
  
• Ontario Business-Research Institute Tax Credit
  
• Ontario Focused Flow-Through Share Tax Credit
  
• Ontario Sound Recording Tax Credit
  
• Penalties and Fines
  
• Permanent Establishment
  
• Placement Agencies and their Workers - How to Identify an Employer-Employee Relationship
  
• Proposed Amendments to Taxation of Benefit Plans
  
• Religious or Charitable Organizations
  
• Remuneration
  
• Salary Continuance, Termination Pay, Severance Pay and Retiring Allowances
  
• Tax Exemption
  
• Truck Owner-Operator - How to Identify an Employer - Employee Relationship
  
• Understanding Your EHT Monthly Account Summary/Notice of Assessment
  
• What to Expect During an Ontario Ministry of Finance Audit
  

Archived publications exist for this topic. View the list.