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| Corporations Tax All incorporated businesses, including those incorporated inside and outside Canada, that maintain a permanent establishment (see Interpretation Bulletin 3008 Allocation of Taxable Income and Taxable Capital) in Ontario are liable for Ontario corporate taxes. The major components of corporations tax are income tax and capital tax. Insurance corporations pay premium tax instead of capital tax. For information regarding the calculation of these taxes please refer to the Guide to the CT23 Corporations Tax and Annual Return.  |
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