Content last reviewed: December 1899
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This Guide is provided for convenience only. For legislative accuracy refer to the Corporations Tax Act, R.S.O. 1990, Chapter 40, as amended ("the Act"). Failure to comply with the provisions of the Act may result in loss of your Ontario Charter, dissolution and forfeiture of the corporation's property to the Crown.
References to the Corporations Tax Act are noted in this manner - s.5 (meaning refer to section 5).
References to the Ontario Ministry of Finance Information or Interpretation Bulletins are noted - Inf.B.4003R1 or Int.B.3004. Copies of these Bulletins may be obtained by calling the ministry at the numbers shown on page 2 or by visiting our website at: ontario.ca/finance
References to the federal Income Tax Act, Canada are noted as "fed".
Generally, every insurer carrying on a business in Ontario through a permanent establishment (as defined in s.4) must submit a Corporations Tax Return - CT8.
A completed CT8 and supporting documents must be submitted within 6 months after the end of your taxation year. If the CT8 is filed late, a penalty may be imposed.
The following penalties may be imposed for filing incomplete or late CT8s that are required to be filed on or after December 18, 1998. A taxpayer having one late filed CT8 may be subject to a penalty of 5% of the deficiency in the tax account for the taxation year, plus an additional 1% for each full month that the CT8 is late, to a maximum of 12 months. A taxpayer having two late filed CT8s within 4 taxation years may be subject to a penalty on the latter return of 10% plus 2% for each full month that the CT8 is late to a maximum of 20 months.
For additional details on these penalties, refer to Inf.B.4004R, Penalties and Fines.
Attach a complete copy of:
Corporations may make tax payments using any of the following methods:
Send your tax payment(s), payable to the Minister of Finance, and completed CT8 to:
Ministry of Finance
P.O. Box 620, 33 King Street West
Oshawa ON L1H 8E9
Need help completing the form? Call the Desk Audit Section, Corporations Tax, Ministry of Finance at the telephone number listed on page 2 of this guide.
The CT8 contains 12 pages plus 4 pages of CT8 schedules. Schedule 101 pertains to corporations subject to the Corporate Minimum Tax (CMT), Schedule 113 pertains to the Co-operative Education Tax Credit (CETC), Schedule 114 pertains to the Apprenticeship Training Tax Credit (ATTC), and Schedule 115 pertains to the Graduate Transitions Tax Credit (GTTC).
It is proposed that the relaxation of the associated corporations rule for the purposes of the $2 million expenditure limit under the refundable portion of the federal investment tax credit or scientific research and experimental development, would apply to the Ontario Innovation Tax Credit.
The budget proposed a new Apprenticeship Training Tax Credit (ATTC) to encourage the hiring of apprentices in certain skilled trades. Corporations would be eligible for a 25% or 30% refundable tax credit on eligible expenditures with respect to eligible apprentices. The Cooperative Education Tax Credit (CETC) would continue to be available for qualifying co-op placements.
The budget also proposed to parallel some of the income tax measures from the March 23, 2004 federal budget as they apply to corporations and their effective dates. These measures include:
Complete the page accurately in order to avoid delays in processing the return and to enable proper identification of your application.
Effective January 1, 2004:
The above legislative changes were introduced in Bill 2 which received Royal Assent on December 18, 2003.
On Page 2, line  enter the amount of the corporation's Income Tax that you determine. Enter NIL if reporting a noncapital loss.
The following chart provides details of the business limit and phase-out limit changes.
|$320,000||$320,000 to $800,000||2003 calendar year|
|$400,000||$400,000 to $1,128,519||2004 calendar year and thereafter|
If applicable, please complete:
The Schedule below outlines the changes to the IDSBC rates, the surtax rates and the applicable periods to which the rates apply.
|IDSBC RATE||SURTAX RATE*||APPLICABLE PERIOD|
|7.0%||4.667%||2003 calendar year|
|8.5%||4.667%||2004 calendar year and thereafter|
|*applies to corporations where their taxable income and all associated corporations' taxable
income exceeds the Ontario business limit.
The 2000 Ontario Budget announced that Ontario would reduce the inclusion rate for capital gains from 75% to 662/3% effective for capital gains realized after February 27, 2000. In addition as announced by the Minister of Finance in a news release, "Province Forecasts $1.4 Billion Surplus" dated December 4, 2000, Ontario further reduced the capital gains inclusion rate from 662/3% to 50% effective retroactively to capital gains realized after October 17, 2000. These changes and effective dates coincide with the federal treatment regarding capital gains inclusion rate reductions.
On line  on page 4, enter the amount of the corporation's Income Tax that you determine. Enter NIL if reporting a non-capital loss.
If applicable, please attach Schedule of computations on the Credit for Foreign Taxes Paid, line .
Every insurer having a permanent establishment in Ontario is subject to pay income tax except for the following, which may be wholly or partially exempt:
Applies to life insurance corporations for taxation years ending after April 30, 1992. (Attach a copy of the federal Part VI Tax Return for the same taxation year.)
Ontario has paralleled the federal income tax treatment regarding qualifying environmental trusts. The tax credit is treated as a deemed payment on account of taxes payable. If you are claiming QET, enter the total amount of the QET credit on line , on page 12 of the CT8.
The following five tax credits are specified refundable tax credits. These credits must first be applied individually to reduce taxes payable (income, premium and SAT) and any unused portion of the tax credits will be treated as a deemed payment on account of taxes payable. For administrative ease, the sum of the five credits should be entered on line  on page 4 of the CT8. Enter the amount of the specified tax credit applied to reduce income tax on line  on page 4 of the CT8, to reduce SAT on line  on page 5 of the CT8 and to reduce premium tax on line  on page 7 of the CT8. Enter any unused portion of the specified tax credit to be used as a deemed payment on the summary on line  on page 12 of the CT8.
If claiming the OITC, complete and attach the OITC Claim form and enter the total amount on page 4, line . Claim forms can be obtained by calling the ministry at the telephone numbers on page 2 of this guide or by downloading the form from our website: ontario.ca/finance
The OITC is a 10% refundable tax credit for qualifying public and private corporations, [prior to May 5, 1999 only qualifying Canadian-controlled private corporations (CCPCs) were eligible] having a permanent establishment in Ontario.
The OITC is calculated on qualifying expenditures (annual maximum of $2,000,000) made in the taxation year for Scientific Research and Experimental Development (SR&ED) carried on in Ontario that are eligible for the federal investment tax credit under fed.s.127.
Corporations are eligible to claim the full OITC where their Ontario taxable paid-up capital and federal taxable income in the preceding taxation year do not exceed $25 million and $200,000 ($300,000 if the taxation year ends after 2002) respectively. The annual qualifying expenditure limit of $2,000,000 is progressively reduced for those corporations:
If the corporation is part of an associated group, the Ontario taxable paid-up capital and federal taxable income of those corporations must also be included in the determination of the annual qualifying expenditure limit.
Effective for taxation years that end after March 22, 2004, small CCPCs that have a group of common investors (that was not formed to gain access to multiple expenditure limits) will not have to share the $2 million expenditure limit. This measure received legislative authority through Bill 149 which received Royal Assent on December 16, 2004.
Effective December 9, 2002, associated non-resident corporations with no permanent establishment in Canada are to be included as part of an associated group.
Credit unions and insurance corporations are required to use taxable paid-up capital employed in Canada as determined for the federal large corporations tax instead of "taxable paid-up capital" or "adjusted taxable paid-up capital".
If claiming this credit attach CT23 Schedule 113 and enter the total tax credit claimed on page 4, line (s.43.4). Retain the letter of certification or voucher - do not include it with your CT8.
The CETC is a refundable tax credit available to taxpayers hiring eligible university or college students enrolled in a recognized post-secondary education program. Ontario corporations with a permanent establishment in Ontario subject to Ontario corporate income tax are eligible for the credit.
There are two types of work placements: co-operative work placements which commence after July 31, 1996 and leading-edge technology (LET) work placements which commence after December 31, 1997.
A credit of 10% is available to corporations whose previous taxation year's salaries and wages paid are equal to $600,000 or more. An enhanced credit of 15% is available to businesses whose previous taxation year's payroll was $400,000 or less. The enhanced credit is phased out for payroll between $400,000 and $600,000. The enhanced credit applies to work placements commencing after December 31, 1997.
The maximum credit is $1,000 for each work placement, regardless of the rate claimed in calculating the credit.
A qualifying co-operative work placement must be a minimum of 10 weeks while a qualifying leading edge technology work placement must be a minimum of 10 weeks with an average of 24 hours of employment per week. For most work placements, the maximum employment period is four months. However, if the employment period of a qualifying work placement exceeds four months, there could be more than one qualifying work placement for that particular student. Each four month employment period is considered a separate qualifying work placement each of which qualifies for a maximum of $1,000.
The maximum eligible employment period for a LET program is 16 months except where the employment commences after May 4, 1999 under a qualifying apprenticeship program, in which case the maximum eligible employment period is extended to 24 months.
The 2004 Ontario Budget proposed to amend the CETC following the implementation of the new Apprenticeship Training Tax Credit (ATTC). The CETC continues to be available for qualifying co-op placements. However, with respect to qualifying leading edge technology work placements, transitional rules apply for apprenticeships in their first 36 months that straddle May 18, 2004. Salaries and wages paid before May 19, 2004 qualify for the CETC, and amounts paid or payable for services performed after May 18, 2004 qualify for the ATTC.
For apprenticeships not in their first 36 months and for work placements in approved fields of study other than cooperative education programs, no deduction may be claimed for salaries and wages paid after December 31, 2004 and for employment commencing after October 25, 2004.
These changes were introduced in Bill 149 which received Royal Assent on December 16, 2004.
Eligibility for the CETC requires:
For a LET work placement commencing before March 1, 1999 refer to the important notice section of the Ontario Jobs Opportunity Voucher for special instructions.
Leading-edge technology programs include such fields as computer science, telecommunications technology, sciences (microbiology), mathematics and engineering.
Complete CT23 Schedule 113 and send a copy of the letter of certification or voucher to Corporations Tax, Specialty Assessment Unit (SAU). Any questions relating to a course that qualifies as a qualifying cooperative education program or qualifying LET program, should be directed to the SAU.
If claiming this credit, attach Schedule 115 and enter the total tax credit claimed on page 4, line  of the CT8 and enter the total number of graduates hired on page 4, line  of the CT8.
The GTTC, introduced in the 1997 Ontario Budget, is a refundable tax credit that applies to qualifying expenditures incurred after May 6, 1997 in hiring unemployed postsecondary graduates for positions in Ontario. The 2004 Ontario Budget announced that the GTTC will expire for eligible expenditures made after December 31, 2004 and for employment commencing after July 5, 2004.
If the qualifying employment commenced after May 6, 1997, but before January 1, 1998, the GTTC rate is 10 percent.
If the qualifying employment commenced after December 31, 1997, and before July 5, 2004, the following rates apply:
The maximum credit for each qualifying placement is $4,000, regardless of the rate claimed in calculating the credit.
Qualifying employment is considered to be working an average of more than 24 hours per week during the employment period.
The tax credit may only be claimed by the corporation based on qualified expenditures paid during the first twelve-month period of qualified employment. The credit must be claimed in the taxation year in which the last day of the twelve-month period of employment falls. The minimum employment period to qualify for the GTTC is six consecutive months.
Consecutive periods of employment by two or more associated corporations is considered to be one continuous period of employment.
Qualifying post-secondary graduates must have graduated from a prescribed program of study, as prescribed by the regulations, within the past three years and cannot be related to the qualifying employer.
Qualifying graduates must have been unemployed or have not been employed by any person for more than 15 hours per week for at least 16 of the last 32 weeks immediately preceding the first day of qualifying employment.
A person who is considered to be a full-time student by the educational institution, is deemed to be employed while enrolled in a prescribed program of study.
Qualifying expenditures are salaries and wages, including taxable benefits, paid or payable to the employee during the first twelve-month period of employment, less any related government assistance received, including assistance received by associated corporations in respect of the qualifying employment (including grants, subsidies and forgivable loans). The qualifying expenditures have to be incurred prior to July 6, 2005.
If claiming the OBRITC, complete the schedule and enter the tax credit on page 4, line  of the CT8.
The OBRITC claim form can be obtained by calling the ministry at the telephone numbers on page 2 of this guide or by downloading the form from our website: ontario.ca/finance
The OBRITC, introduced in the 1997 Ontario Budget, is a 20% refundable tax credit on all qualified research and development expenditures incurred in respect of an eligible research contract entered into, between a corporation operating in Ontario and an eligible research institute, during the taxation year after May 6, 1997; to the extent that no tax credit was claimed for a prior taxation year on these expenditures.
An advance ruling is required from the Minister with respect to the contract, prior to the corporation incurring any expenditures. If the corporation incurs an expenditure under more than one contract, an advance ruling must be obtained for each of the contracts. When expenditures are incurred prior to the advance ruling being obtained, the expenditures will be considered made after the ruling, provided:
An eligible contract is:
An eligible research institute means a provincially (Ontario) assisted post-secondary institute such as:
For additional information on the OBRITC, refer to Tax Legislation Bulletin, Number 00-2, dated January 2000.
If claiming the ATTC, attach CT23 Schedule 114 and enter the total tax credit claimed on page 4 line  of the CT8.
Enter the total number of apprentices hired on page 4, line .
The ATTC, introduced in the 2004 Budget, is a refundable tax credit that applies to eligible expenditures incurred after May 18, 2004 in hiring qualifying apprentices in certain skilled trades during the first 36 months of the apprenticeship. Ontario corporations with a permanent establishment in Ontario and subject to Ontario corporate income tax are eligible for the tax credit.
A credit of 30% is available to corporations whose salaries and wages in the preceding taxation year were $400,000 or less. The ATTC is progressively reduced for corporations whose salaries and wages in the preceding taxation year were over $400,000 but less than $600,000. For corporations whose salaries and wages in the preceding taxation year were $600,000 or greater, the ATTC rate is 25%.
The maximum credit for each eligible apprentice is $5,000 per year, to a maximum of $15,000 over the first 36 months of the apprenticeship. The maximum annual tax credit of $5,000 is pro-rated for the number of days the apprentice is employed (with that employer) during the year.
Eligible apprentices should be in a qualifying skilled trade and must be hired before January 1, 2008. Qualifying skilled trades include designated construction, industrial and motive power trades, as well as the service trades eligible under the present apprenticeship component of the CETC
Eligible expenditures are salaries and wages, including taxable benefits, paid after May 18, 2004 and before January 1, 2011 to an eligible apprentice, less any related government assistance received in respect of the eligible apprentice.
For additional information on the ATTC and for a list of qualifying skilled trades, refer to Tax Legislation Bulletin Number 04-02 dated July 2004.
Attach CT23 Schedule 101 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. These amounts also include the corporation's and/or any associated corporation's share of any partnership/joint venture total assets and total revenue. Your insurance corporation is exempt from CMT if it is exempt from income tax or is a non-resident corporation that is subject to income tax only because it disposed of taxable Canadian property situated in Ontario. Life Insurance Corporations that are subject to both the CMT and SAT must complete the CMT calculations prior to finalizing the SAT. Corporations that are subject to CMT should complete page 6 of the CT8 and the applicable CMT Schedule 101. Although corporations filing CT23 tax returns on or after June 1, 1995 are either allowed to file their returns electronically or on computer disk, insurance corporations must continue to file paper CT8 tax returns. (Refer to Inf.B.4003RI dated October 2002.)
Every insurer is liable to the premium tax on total taxable premiums unless exempted by one of the following provisions:
Every insurance corporation writing property premiums in Ontario is liable to the additional tax of ½ of 1% on property premiums. This also applies to fraternal societies as defined in the Insurance Act and to underwriters and syndicates of underwriters which operate on the plan known as Lloyds. There are no exceptions.
Complete this section if you administer Ontario-related UBA and are liable to collect and remit premium tax related to the UBA. This provision applies to corporations and to unincorporated entities. If reporting UBA premiums, enter the amount of UBA premiums on line  on page 7 of the CT8 and the related amount of premium tax on line  on page 7 of the CT8.
If an UBA plan has more than one administrator at the same time, one administrator may file an election in a letter form to account for all tax owing for the plan. The letter must include the name of the plan, name and address of all administrators of the plan and a certification that all tax has been accounted for during the period covered by the election.
If partners of a partnership are each administrators of the same plan, the partners may wish to account for their UBA liability for the taxation year by filing a joint CT23 tax return for their UBA tax only. A letter signed by each partner must be filed with each joint return certifying that the partners' UBA liability has been reported in full for the taxation year.
If you are a registered insurance broker who has placed insurance with an insurer not licensed in Ontario, please enter the total net premiums subject to tax on lines  , , and  as applicable, and the related premium taxes on lines  , and . You should also answer "yes" to the following question on page 1 of the return, "Are you an insurance broker remitting premium tax with respect to insurance contracts placed with unlicensed insurers?" (A registered insurance broker that is a corporation filing a CT23 return should report this tax on the CT23, not on this CT8 return.)
The premiums are subject to tax under the Corporations Tax Act if they are received by brokers during their taxation years commencing after 1997.
If you are a reciprocal or inter-insurance exchange, please enter the total net premiums subject to tax on lines  and  as applicable, and the related taxes on lines  and .
You should also answer "yes" to the following question on page 1 of the return, "Are you a reciprocal or interinsurance exchange within the meaning of the Insurance Act?".
Insurance exchanges are required to pay premium tax under the Corporations Tax Act for premiums collected in taxation years commencing after 1997.
If applicable, complete the schedule and enter the Ontario allocation percentage on line  of the CT8.
Enter Net Income for federal income tax purposes on line  and Net Income for Ontario purposes on line  of the CT8, even if these amounts do not require reconciliation with each other or with Net Income per financial statements. e.g. If net income for federal income tax purposes and net income for Ontario purposes both equal $10,000.
Transfer the net income (loss) determined on page 10, line  to page 2 of the CT8.
As announced in the 1999 Ontario Budget, the following royalties will no longer be subject to the 5/15.5 add-back rule:
Amounts paid or payable to a non-arm's length non-resident person or a non-arm's length non-resident owned
This is regardless of whether a tax treaty exempts the royalty from federal withholding taxes under the Income
Tax Act (Canada).
This change is effective for amounts which are deducted and are payable by a corporation for a taxation year ending after May 4, 1999.
The 2004 Ontario Budget announced that Ontario would not parallel the federal measure, introduced in the 2003 federal budget, that replaces the 25% resource allowance with a deduction for Crown royalties and mining taxes paid (the federal resource allowance is actually being eliminated gradually over a five-year period starting January 1, 2003, and a deduction for provincial and other Crown charges is being phased in over the same five-year period). Corporations will, therefore, be able to claim the full amount of the resource allowance for Ontario tax purposes
Enter the amount of federal resource allowance deducted on line .
Enter the amount of Crown charges deducted for federal purposes on line .
Enter the Ontario resource allowance claimed on line . Attach schedule showing calculation.
The 2001 Ontario Budget and announcement by the Premier on October 1, 2001, introduced changes to the add-back rate for management fees, rents and other payments to non-arm's length non-residents as a result of the reduction in the Ontario corporate income tax rate. The 2002 Budget and Bill 2 have rescheduled these rates. The following schedule provides details of the rescheduled rates and the effective date for each. If a taxation year straddles more than one rate period, a proration of each applicable rate will be required based on the ratio that the days in the taxation year that fall within a specific rate period are to the total days in the taxation year.
|ADD-BACK RATE||APPLICABLE PERIOD|
|5/12.5||2003 calendar year|
|5/14||2004 calendar year and thereafter|
The ONTTI, introduced in the 1997 Ontario Budget, is a 100% capital cost allowance on the eligible capital cost of an arm's length acquisition of prescribed intellectual property such as patents, know-how, licences, etc., (excluding trade-marks and copyrights) if used to implement a process, an innovation or an invention in Ontario.
The eligible costs of qualifying intellectual properties are included in a class 12 capital cost allowance pool and allowed as a 100% deduction from income in the year of acquisition.
Multi-jurisdictional firms that use the technology in Ontario and in other parts of the country are entitled to a share of the capital cost allowance in proportion to the level of activity in Ontario. If the technology is used exclusively in Ontario, the corporation is entitled to a "gross-up" deduction under s.13.1 similar to the R&D Super Allowance. The "gross-up" deduction is entered on page 10, line .
The maximum eligible expenditures allowed in a year is $20 million for a corporation, or if associated, $20 million for the associated group of corporations.
Both the capital cost allowance and the gross-up deductions may be subject to recapture (add back to income) when the property is disposed.
For additional information on the ONTTI refer to Tax Legislation Bulletin, 98-12, dated October 1998.
The WCCTI, introduced in the 1998 Ontario Budget, is a 30% deduction of qualifying capital cost expenditures, incurred by a corporation to construct new on-site licenced child care facilities in Ontario, to renovate existing facilities in Ontario or for contributions made to an unrelated party for these types of expenditures.
The corporation must obtain from the child care operator written confirmation that the money or qualified contributions are used for the purposes of constructing or renovating a child care facility or for the acquisition of playground equipment. The child care operator must provide the corporation with its licence number under the Day Nurseries Act.
Corporations which allocate part of their taxable income to other jurisdictions are entitled to "gross-up" the WCCTI deduction to ensure that the full benefit of the deduction is realized.
The 2004 Ontario Budget announced that the WCCI would expire for eligible expenditures incurred after December 31, 2004.
For additional information on the WCCTI refer to Tax Legislation Bulletin, Number 99-2, dated August 1999.
The WATI, introduced in the 1998 Ontario Budget, provides a deduction in respect of qualifying expenditures incurred after July 1, 1998. The 2004 Ontario Budget announced that the WATI would expire for eligible expenditures incurred after December 31, 2004. The WATI can only be claimed once on a particular qualifying expenditure and is in addition to other deductions available for income tax purposes in respect of the qualifying expenditures.
The amount of the WATI for a corporation or partnership of which the corporation is a member during a particular taxation year is the total of:
A corporation or partnership making a WATI deduction must keep as part of their books and records a copy of the certificate or relevant documentation on which the corporation is relying in claiming that the employee is a qualifying individual.
For additional information on the WATI refer to Tax Legislation Bulletin, Number 99-1, dated August 1999.
The Educational Technology Tax Incentive (ETTI), introduced in the 2000 Ontario Budget, is a 15% deduction calculated on the amount of a price discount given or a donation made after May 2, 2000 to an eligible Ontario community college or eligible Ontario university with respect to new eligible teaching equipment and new eligible learning technologies. The 2004 Ontario Budget announced that the ETTI would expire for eligible expenditures incurred after December 31, 2004.
The ETTI is available to corporations and to a corporation that is a general partner in a partnership where the partnership has made the price discount or donation.
In order to claim this incentive, the corporation must obtain a certificate issued by the eligible educational institution which received the donation or price discount stating that the equipment or technology meets the conditions of eligibility for the ETTI. The certification form must be retained by the corporation in order to claim the incentive. The certificate should not be submitted with the corporation's tax return.
If claiming the ETTI, enter the total eligible amount for donations and price discounts in line  on page 10 of the CT8 return. The amount of ETTI claim should be entered in line  and will be 15% of the amount in line  for corporations operating only in Ontario (100% allocation to Ontario). For multi-jurisdictional corporations (less than 100% allocation to Ontario) the amount in line  must be grossed up by dividing it by the corporation's Ontario allocation factor. The 15% incentive is then taken on the grossed up figure and entered in line .
For additional information on the ETTI, refer to Tax Legislation Bulletin, Number 01-07, dated June 2001.
New investments in qualifying assets used to generate electricity from alternative or renewable sources of energy and new investments in qualifying electrical energy-efficient equipment, acquired after November 25, 2002 and before January 1, 2008, would be eligible for a 100% write-off in the year of acquisition. The Minister of Energy or the Minister's delegate may determine which property qualifies for the fast write-off
Complete these schedules whenever losses are incurred or losses are carried forward. The 2004 Ontario Budget proposed to parallel the federal measure that extends the loss carry-forward period for non-capital losses from 7 to 10 years.
Note: Commencing with the 2001 CT8 tax return capital losses are now shown at 100% of losses (before applying the inclusion rate).
Complete this schedule if the corporation is carrying back a non-capital or net capital loss. The onus is on the taxpayer to substantiate any loss being carried back to a prior year.
In the summary section, carry forward the amounts of Income Tax, Corporate Minimum Tax, Special Additional Tax, Premium Tax and enter the total on page 12, line . As well, enter payments made on page 12, line . Corporations may enter their QET on page 12, line . If claiming the Specified Tax Credits, enter the unapplied amount (see Specified Tax Credits section) on page 12, line .
If you are requesting a refund:
Complete the "Certification" section by providing the name, address, and title of the authorized signing officer of the corporation. Be sure to sign and date the Return.
Complete Schedules A to E only if the corporation is subject to the CMT and carry forward applicable totals to page 6 of the CT8.