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Have procedures changed for filing a claim for an Ontario tax credit for pre harmonized taxation years (pre 2009 taxation years)?

April 26, 2017changed claim filing Harmonized ontario procedures tax credit Taxation

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Have procedures changed for filing a claim for an Ontario tax credit for pre harmonized taxation years (pre 2009 taxation years)?

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A. No, there is no change in filing procedure for corporations claiming for an Ontario tax credit for 2008 or prior taxation years. As in prior years a corporation must still claim the credit on their Ontario CT23 return, and they will still receive a Notice of Assessment and refund, if applicable, from the Ontario Ministry of Revenue. Please note that with a few exceptions, the CT23 Short Form Return can not be used by corporations claiming tax credits. Criteria for using the CT23 Short Form Return are included in the publication Guide to the 2007 CT23 Corporations Tax and Annual Return.