Capital Tax Elimination for Manufacturing and Resource Activities
Information Notice 6029 - This notice provides additional information and guidance for taxpayers on the measure related to the retroactive elimination of the capital tax effective January 1, 2007, for Ontario companies primarily engaged in manufacturing and resource activities.
Capital Tax - Numerical Example
Bulletin 3016R - This bulletin provides a numerical example to illustrate the process of calculating Paid-Up Capital (PUC), Taxable Paid-Up Capital (TPUC) and Capital Tax.
Capital Tax - Deductions from Paid-Up Capital
Bulletin 3015R - This bulletin describes various deductions from paid-up capital allowed under subsection 62(1) of the CTA, used in calculating taxable paid-up capital of a corporation.