Ministry of Government Services ServiceOntario registers business names, incorporates businesses and licenses foreign extra-provincial corporations in Ontario. "http" : "https"); For tax years ending on or after January 1, 2009, you can file an objection with the Canada Revenue Agency within 90 days of the day the Canada Revenue Agency sent the notice of (re)assessment. the professional with some general information on the nature of a To obtain the most current version of this document, visit ontario.ca/finance and enter 48 in the find page field at the bottom of the webpage or contact the ministry at 1 866 668-8297 (1 800 263-7776 for teletypewriter). More about changing your corporation’s jurisdiction. Taxes Requests for advance tax rulings or technical interpretations should be sent to the Canada Revenue Agency. Generally, corporations carrying on business through a permanent establishment in Ontario are liable for both federal and Ontario corporate taxes. What should I do if I am not satisfied with the service I have received from the Canada Revenue Agency after exhausting normal complaint channels? Covering Letter Enclose a covering letter setting out the name of a contact person, a return address and a telephone number. Download form T400A, Objection – Income Tax Act from the Canada Revenue Agency. What do I do if I disagree with the Canada Revenue Agency’s decision about my objection? Companies and Personal Property Security Branch will assign a number to the corporation. If you want to continue your Ontario corporation in another jurisdiction, you need to first ask the ministry for a consent to continue letter. The corporation resulting from the amalgamation has to file a … + escape(document.location.hostname.toLowerCase()); A permanent establishment is generally a fixed place of business such as an office, farm, factory, branch, warehouse, etc. })();

%%EOF Accrued but unused Ontario Resource Tax Credit amounts will be eligible for carry‑forward to offset Ontario income tax payable in the first five taxation years beginning after April 23, 2015. /*