Bulletins

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Archived Publications

Notice to the reader: This page lists archived Ministry of Finance publications. The publications below are provided as historical reference material only. Use caution when you refer to it, since it reflects the law in force at the time it was released and may no longer apply.

Corporations Tax

  • Co-operative Education Tax Credit in Respect of Ontario Students
    Published date: May 02, 2006. This bulletin provides general guidelines on the co-operative education tax credit.
  • Ontario Political Contributions
    Published date: October 14, 2005. This bulletin sets out the policy of the ministry in respect of Ontario political contributions.
  • General Adjustments to Ontario Income Tax Payable
    Published date: November 19, 2004. This bulletin describes some general tax credits offered to broad categories of corporations.
  • Cash Concentration Systems - Corporations Tax
    Published date: March 17, 2004. The bulletin sets out the policy of the Ontario Ministry of Finance regarding the capital tax treatment of loans and advances created through the operation of cash concentration systems. It is provided as a guide to taxpayers and is not intended as a substitute for the relevant legislation. Any references to legislation are to the provisions of the Corporations Tax Act (Ontario) (CTA) and its Regulations, unless otherwise noted. This bulletin is applicable for taxation years ending on or after December 31, 1997 and before January 1, 2009. For taxation years ending after December 31, 2008, taxable capital is determined in accordance with section 181.2 of the Income Tax Act (Canada) as provided by section 81 of the Taxation Act, 2007.
  • Statute-Barred Periods
    Published date: March 17, 2004. The purpose of this bulletin is to describe the provisions of the CTA under which the Minister of Finance for Ontario can issue a reassessment. This bulletin also discusses the ministry's policy regarding the acceptance of revisions to discretionary deductions requested by taxpayers.
  • General Anti-Avoidance Rule and Inter-Provincial Anti-Avoidance
    Published date: March 14, 2004. This bulletin updates the discussion for changes to section 5 and adds references to several anti-avoidance provisions in the Corporations Tax Act.
  • Ontario Foreign Tax Credit
    Published date: March 14, 2004. The bulletin sets out the policy of the ministry for the Ontario foreign tax credit and the deduction for foreign taxes.
  • Penalties and Fines - Corporations Tax
    Published date: March 14, 2004. This bulletin replaces the discussion on "Penalties and Fines" in Information Bulletin Number 2742 originally published February 1993 and is updated for changes in legislation and comments contained in Information Bulletin 2743-R1.
  • Limited Liability Companies
    Published date: March 05, 2004. The bulletin sets out the policy of the ministry regarding the status of a U.S. limited liability company (LLC) for the purposes of the Corporations Tax Act (Ontario) (CTA). It is important to determine the status of an LLC because the application of many of the provisions of the CTA is dependent on the classification of an entity (i.e., corporation, partnership).
  • Corporate Partners in Limited and Ordinary Partnerships - Capital Tax
    Published date: March 01, 2004. The bulletin sets out the policy of the ministry regarding the capital tax treatment of corporate partners in limited and ordinary partnerships.
  • Deductions from Paid-Up Capital - Capital Tax
    Published date: March 01, 2004. 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.
  • Family Farm/Fishing Corporation - Capital Tax
    Published date: March 01, 2004. The bulletin sets out the policy of the ministry regarding capital tax rules for family farm and family fishing corporations.
  • General Information and Special Cases - Capital Tax
    Published date: March 01, 2004. This bulletin provides general information regarding capital tax and discusses briefly some special cases.
  • Numerical Example - Capital Tax
    Published date: March 01, 2004. The bulletin sets out the policy of the ministry regarding the calculation of capital tax.
  • Paid-up Capital Inclusions - Liabilities and Deferred Credits - Capital Tax
    Published date: March 01, 2004. The bulletin sets out the policy of the ministry for liabilities and deferred credits that are to be included in paid-up capital (PUC).
  • Paid-up Capital Inclusions - Shareholders' Equity Accounts - Capital Tax
    Published date: March 01, 2004. The bulletin sets out the policy of the ministry for the inclusions in paid-up capital (PUC).
  • Corporations Tax Instalments and Payments
    Published date: January 23, 2004. This bulletin replaces portions of Information Bulletin 4007R, originally published January 2004. It has been updated to reflect amendments to Regulation 183 of the Corporations Tax Act, which were filed December 8, 2005. These amendments parallel the calculation of instalments under the federal Income Tax Act, when a corporation has been involved in an amalgamation, wind-up, rollover or has a preceding short taxation year that is less than 183 days. The amendments come into force for taxation years beginning on or after January 1, 2006.
  • Combined Return, Short-Form Return and the Exempt from Filing Policy for Corporations
    Published date: December 18, 2003. This bulletin discusses the combined CT23 Corporations Tax and Annual Return, the CT23 Short-Form Corporations Tax and Annual Return, and the Exempt from Filing (EFF) policy and the EFF Declaration.
  • Financial Statement Requirements
    Published date: November 21, 2003. The bulletin sets out the policy of the ministry regarding the requirements for financial statements filed with a corporation's tax return. It also provides the ministry's policy with respect to accepting a hard copy of the GIFI in lieu of financial statements where a corporation files a paper tax return or a return on diskette .
  • Dissolution of Corporations for Failure to Comply with the Corporations Tax Act, Revival of Corporations and Inactive Corporations
    Published date: November 18, 2003. This bulletin describes procedures taken to dissolve a corporation, how a corporation can be revived, and how an inactive corporation can request to be voluntarily dissolved.
  • Interest on Overpayments, Underpayments and Instalments of Tax
    Published date: November 21, 2002. This bulletin describes the situations where interest is charged, or allowed, on overpayments and underpayments of tax instalments and balance of tax due amounts.
  • Management Fees, Rent, Royalties and Similar Amounts Paid or Payable to Non-residents
    Published date: January 11, 2002. This bulletin describes the inclusion in income of a portion of management fees, rents, royalties and similar payments which are paid or payable to a non- resident person or non-resident owned investment corporation with whom the corporation is not dealing at arm's length.
  • Ontario Current Cost Adjustment: Pollution Control Equipment
    Published date: January 11, 2002. This bulletin discusses the Ontario Current Cost Adjustment (OCCA) deduction in respect of new pollution control equipment acquired after December 31, 1990.
  • Summary of Ontario Corporations Tax for Non-Residents
    Published date: January 11, 2002. The bulletin provides an overview of corporations tax for non-residents and sets out the policy of the ministry.
  • Allocation of Taxable Income and Taxable Capital
    Published date: October 19, 2001. The bulletin sets out the policy of the ministry on certain issues dealing with the existence of a permanent establishment and the allocation of taxable income and taxable capital between jurisdictions (taxable income earned and taxable capital employed in Canada, in the case of non-resident corporations). The bulletin addresses allocation issues common to most corporations and does not discuss the industry unique allocation formulae utilized by the following specialty corporations.
  • Implications of Rollovers and Other Corporate Reorganizations - Capital Tax
    Published date: October 01, 2001. The bulletin sets out the policy of the ministry regarding the capital tax implications of rollovers.
  • Ontario Sound Recording Tax Credit
    Published date: March 06, 2001.
  • Ontario School Bus Safety Tax Incentive
    Published date: July 07, 2000.
  • Ontario Business-Research Institute Tax Credit
    Published date: January 06, 2000. This bulletin describes the OBRI tax credit based on the rules contained in section 43.9 of the Corporations Tax Act 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.
  • Workplace Accessibility Tax Incentive
    Published date: August 27, 1999.
  • Workplace Child Care Tax Incentive
    Published date: August 20, 1999.
  • Ontario New Technology Tax Incentive
    Published date: October 01, 1998. In the 1997 Budget, Ontario announced the Ontario New Technology Tax Incentive to encourage the development and transfer of new technology. The rules discussed in this bulletin are contained in sections 11.1 and 13.1 of the Corporations Tax Act (CTA) and in section 203 of Regulation 183 under the CTA. This bulletin is provided as a guide for taxpayers. It is not intended as a substitute for the legislation or the regulations. For precise details, the reader should consult the CTA and the regulations.
  • Financial Institutions - Capital Tax
    Published date: February 05, 1998. This bulletin clarifies various details pertaining to these measures and refers to certain changes from the 1997 Budget that were made in Bill 164. These changes were described in a 1997 Budget Update released by the Ministry of Finance on November 25, 1997, entitled "Capital Tax Harmonization for Financial Institutions."
  • Inter-Provincial Asset Transfers
    Published date: December 19, 1996. In order to prevent corporations from avoiding tax on inter-provincial asset transfers, Ontario is changing the way its income tax legislation adopts the elective income tax rollover provisions of section 85 of the federal Income Tax Act (ITA).
  • Treatment of Corporate Reorganizations under the Corporate Minimum Tax
    Published date: July 10, 1996. This bulletin sets out the legislative concepts for the adjustments made to the corporate minimum tax in respect of income tax deferred corporate reorganizations.
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