- Non-Arm's Length Transactions - CT Schedule 44 [PDF - 530 KB]
This schedule is filed by corporations which received all or substantially all (90 per cent or more) of the assets of a non-arm's length corporation in the taxation year, and subsection 85(1) or (2) of the federal Income Tax Act applied.
- First-time Filer after Incorporation, Amalgamation, or Winding-up of a Subsidiary into a Parent - CT Schedule 24 [PDF - 561 KB]
This schedule must be filed by corporations for the first year of filing after incorporation, amalgamation, or by parent corporations filing for the first time after winding-up a subsidiary corporation(s) under section 88 of the Income Tax Act during the curent taxation year.
- Apprenticeship Training Tax Credit (ATTC) - CT23 Schedule 114 [PDF - 81 KB]
Complete this form if salaries and wages are paid after May 18, 2004 and before January 1, 2011 to eligible apprentices during the first 36 months of an apprenticeship.
- Co-operative Education Tax Credit (CETC) - CT23 Schedule 113 [PDF - 70 KB]
The Co-operative Education Tax Credit CETC is a refundable tax credit available to taxpayers hiring eligible university or college students enrolled in a recognized post-secondary education program.
- Corporate Minimum Tax - Associated Corporations [PDF - 717 KB]
This is a supplemental schedule to the corporate minimum tax which should be completed by corporations that are associated with a Canadian or foreign corporation, if there is insufficient space on the CT23 Corporations Tax and Annual Return.
- Corporate Minimum Tax - Schedule 101 [PDF - 847 KB]
This schedule is used if your Total Assets exceeds $5,000,000 or Total Revenue exceeds $10,000,000. These amounts include the aggregate of the total assets and total revenue of any associated corporation, and the corporation's and/or any associated corporation's share of any partnership/joint venture total assets and total revenue.
- Graduate Transitions Tax Credit - CT23 Schedule 115 [PDF - 70 KB]
This form is to be used when claiming an Graduate Transitions Tax Credit.
- Ontario Book Publishing Tax Credit (OBPTC) Claim [PDF - 395 KB]
This form is to be used when claiming an Ontario book publishing tax credit.
- Ontario Business Research Institute Tax Credit (OBRITC) [PDF - 20 KB]
This form is to be used when claiming the Ontario business-research institute tax credit.
- Ontario Capital Cost Allowance Schedule 8 [PDF - 631 KB]
This schedule is to be completed to calculate Ontario capital cost allowance.
- Ontario Capital Gains Refund Schedule 18 [PDF - 76 KB]
To be completed when claiming an Ontario capital gains refund by a corporation that has been an investment corporation or a mutual fund corporation throughout the taxation year.
- Ontario Charitable Donations and Gifts Schedule 2 [PDF - 2139 KB]
This schedule is to be completed when claiming a deduction for charitable donations and gifts for Ontario purposes.
- Ontario Continuity of Reserves Schedule 13 [PDF - 75 KB]
This schedule is to be completed to provide a continuity of all reserves claimed which are allowed for tax purposes.
- Ontario Cumulative Eligible Capital Deduction Schedule 10 [PDF - 28 KB]
This schedule is to be completed to calculate the deduction for Ontario cumulative eligible capital.
- Ontario Current Cost Adjustment (OCCA) [PDF - 88 KB]
To be completed when claiming the Ontario current cost adjustment for pollution control equipment.
- Ontario Exploration Expenses Schedule 12 [PDF - 74 KB]
Schedule 12 covers the following resource related deductions; continuity of earned depletion base, cumulative Canadian exploration expense (CCEE), cumulative Canadian development expenses (CCDE), Ontario CCDE, Cumulative Canadian oil and gas property expenses (CCOGPE).
- Ontario Foreign Tax Credit [PDF - 81 KB]
This schedule is to be completed when claiming an Ontario foreign tax credit on investment income from jurisdictions outside Canada.
- Ontario Innovation Tax Credit (OITC) Claim Form/Guide [PDF - 33 KB]
This form is to be used when claiming an Ontario innovation tax credit (OITC) for taxation years commencing after February 27, 1995 and ending before 2003.
- Ontario Innovation Tax Credit (OITC) Claim Form/Guide for 2003 and subsequent taxation years [PDF - 100 KB]
Use this form if your corporation's taxation year ends after December 31, 2002.
- Ontario Innovation Tax Credit (OITC) Claim Form/Guide for 2005 and subsequent taxation years [PDF - 100 KB]
Use this form if your corporation's taxation year ends after December 31, 2004.
- Ontario Manufacturing and Processing Profits Credit Schedule 27 [PDF - 629 KB]
This form is to be completed by corporations that are claiming the Ontario manufacturing and processing profits credit and whose active business income is greater than $250,000.
- Ontario Political Election Contributions Schedule 2A [PDF - 618 KB]
This schedule is to be completed when claiming a deduction for Ontario political election contributions and is applicable for political contributions to registered Ontario candidates, constituency associations, or political parties.
- Ontario Research and Development Super Allowance Schedule 160 [PDF - 717 KB]
To be completed when claiming the Ontario research and development super allowance.
- Ontario Scientific Research and Experimental Development Expenditures CT23 Schedule 161 [PDF - 718 KB]
This schedule is used to calculate Ontario Scientific Research and Experimental Development Expenditures (SR & ED).
- Ontario Sound Recording Tax Credit [PDF - 72 KB]
To be completed when claiming the Ontario sound recording tax credit.
- Ontario Summary of Dispositions of Capital Property Schedule 6 [PDF - 72 KB]
This form is to be completed by corporations that have disposed of capital property or claimed an allowable business investment loss, or both in a taxation year.
- Surtax on Canadian-Controlled Private Corporations [PDF - 66 KB]
This is a supplemental schedule to the surtax calculation which should be completed by corporations that are associated with a Canadian or foreign corporation, if there is insufficient space on the CT23 Corporations Tax and Annual Return.
- Total Deductions Allowed by Ontario [PDF - 1043 KB]
This supplemental schedule itemizes other deductions allowed by Ontario not previously deducted in calculating net income/loss for Ontario purposes.
- Total of Other Items Not Allowed by Ontario but Allowed Federally [PDF - 1044 KB]
This supplemental schedule itemizes other deductions not allowed by Ontario but allowed federally in calculating net income / loss for Ontario purposes.