- Capital Tax Schedules
- CT23 Corporations Tax and Annual Return [PDF]
Annual corporate tax return for corporations with permanent establishments in Ontario.
Capital Tax
Forms
Publications
- Guide to the CT23 Corporations Tax and Annual Return
An information guide providing information and assistance for the completion of the CT23 return. - 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 - Implications of Rollovers and Other Corporate Reorganizations
Bulletin 3019 - This bulletin discusses the capital tax implications of rollovers, wind- ups, amalgamations, contributions of assets to partnerships, and push-down accounting. - Capital Tax - Family Farm/Fishing Corporation
Bulletin 3018R - This bulletin explains the policy of the ministry regarding capital tax rules for family farm and family fishing corporations. - Capital Tax - Corporate Partners in Limited and Ordinary Partnerships
Bulletin 3017R - This bulletin describes the capital tax treatment of a corporate partner's interest in an unincorporated joint venture or partnership. - 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. - Capital Tax - Paid-up Capital Inclusions - Liabilities and Deferred Credits
Bulletin 3013R - This bulletin discusses liabilities and deferred credits that are included in paid-up capital (PUC). - Capital Tax - Paid-Up Capital Inclusions - Shareholders' Equity Accounts
Bulletin 3012R - This bulletin discusses the components of paid-up capital (PUC) usually associated with the shareholders' equity section of the balance sheet. - Capital Tax - General Information and Special Cases
Bulletin 3011R - This bulletin provides general information regarding capital tax and discusses briefly some special cases.
