Notices

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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 The publications below are provided as historical reference material only.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

  • Ontario Jobs and Opportunity Bonds
    Published date: December 31, 2008. The purpose of this notice is to inform corporations and their representatives that the Minister of Finance has amended O.Regulation 155/03 to provide a refund to certain corporations who receive interest from Ontario Jobs and Opportunity Bonds.
  • Capital Tax Elimination for Manufacturing and Resource Activities
    Published date: June 06, 2008. 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.
  • Corporations Tax Returns
    Published date: April 30, 2008. The purpose of this notice is to inform corporations and their representatives that the ministry will not be issuing distinct 2008 versions of the CT23 Corporations Tax and Annual Return (CT23), CT23 Short Form Corporations Tax and Annual Return (CT23 Short-Form) and the Corporations Tax Return for insurance corporations (CT8).
  • Corporations Tax Act Regulation for Corporate Minimum Tax
    Published date: August 28, 2007. The purpose of this notice is to inform corporations about Regulation 509/07 of the Corporations Tax Act which was filed August 27, 2007. The regulation impacts the calculation of Corporate Minimum Tax.
  • Instalment Calculations - New Section 507 of Regulation 183
    Published date: December 29, 2005. On December 8, 2005, amendments to Regulation 183 of the Corporations Tax Act (CTA) were filed. These regulations parallel the calculation of instalments under the federal Income Tax Act when a corporation has been involved in a wind-up, rollover or has a preceding short taxation year that is less than 183 days. The amendments also affect corporations that were subject to the Electricity Act, 1998 and are now subject to the CTA.
  • CT23 Schedule 591 - 2005
    Published date: August 31, 2005. Informs corporations filing an election under subsection 69(2.1) of the Corporations Tax Act about the revision to the 2005 Capital Tax Election of Associated Group Agreement for Allocation of Taxable Capital Deduction (TCD) - CT23 Schedule 591.
  • Taxpayer Requested Adjustments to Tax Credits and Incentives - Corporations Tax
    Published date: May 30, 2005. Explains the Ministry of Finance's policy on accepting and processing taxpayer requested adjustments to several tax credits and incentives.
  • Implications for Corporations Failing to File CT23s or Exempt from Filing Declarations
    Published date: April 09, 2003. Explains the implications of not filing Ontario Corporations Tax Returns (CT23) and Exempt from Filing (EFF) Declarations.
  • Simplified Instalment Requirements for Small Corporations, May 2002
    Published date: May 09, 2002. Describes the simplified instalment requirements for small corporations.
  • Federal T2 No Longer Required To Be Filed with CT23, March 2002
    Published date: March 08, 2002. Describes the simplified tax filing procedures with respect to the Federal T2 and associated schedules.