Form 0940B "Ontario Book Publishing Tax Credit (Obptc) Claim" - Ontario, Canada

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Ontario Book Publishing Tax
Ministry of Finance
Corporations Tax
Credit (OBPTC) Claim
33 King Street West
PO Box 620
Oshawa ON L1H 8E9
Corporation’s Legal Name
Claim for taxation year (year, month,
day):
From:
Ontario Corporations Tax Account No. (MOF)
To:
Qualifying Expenditures
1. Advances to author
.
Amount of non-refundable monetary advances made to author ........................................
+
$
6860
2. Technical Expenditures (includes only expenditures for which
the activity was carried out primarily in Ontario)
.
+
(A) Salaries and Wages for editing, design and project management
6865 $
.
+
(B) Freelance fees relating to editing, design and research for book
6867 $
(C) Amounts for artwork, set-up and typesetting.......................
.
+
6869 $
.................... =
.
.
Subtotal
+
$
6865 + 6867 + 6869
$
6871
3. Printing, Assembly and Binding Expenditures
Includes only expenditures for printing, assembly and
binding if the activity is carried out primarily in Ontario.
.
.
Expenditures
...............................................
= +
$
X 50% =
$
6874
4. Marketing expenditures
(includes marketing expenditures
incurred up to 12 months after the publication date of book).
(A) (1) Expenditures for book promotional tours of author
+
.
6876 $
(excluding costs for meals and entertainment)
(2) Expenditures for meals and entertainment of author
.
+
.
on promotional tour $
X 50% =
6877 $
(B) (1) Salaries and wages of employees relating to the
+
.
marketing of the book .............................................
6879 $
(2) Other amounts (excluding salaries and wages of
employees) incurred for the promoting and marketing
+
.
of copies of book .................................................
6881 $
.......... =
.
Subtotal
.
= +
$
6876 + 6877 + 6879 + 6881
6883
$
............................................................. = +
6860 + 6871 + 6874 + 6883
$
.
Quality Expenditures
6885
Deduct: Government Assistance in respect to expenditures
(includes amounts received, receivable and any amounts
........................................................
that the publisher is entitled to or expected to receive)
.
$
6887
Subtotal
.
.................................................................................. = +
$
6885
6887
6889
...............................................................
.
$
Deduct: Qualifying expenditures previously claimed
6890
.
.................................................... = –
$
Total Qualifying expenditures eligible for credit
6889
6890
6891
Tax Credit Claim Amount
(A) Credit on Pre-May 3, 2000 Eligible Expenditures
.
6892 $
Total Eligible expenditures made before May 3, 2000
30% of qualifying expenditures
(
.
)
.
=
6892 $
6893 $
30% X from
.............................................................
.
+
$
Tax credit is lesser of amount in 6893 or $ 10,000
6894
(B) Credit on Post-May 2, 2000 Eligible Expenditures
.
6895 $
Total Eligible expenditures made before May 2, 2000
30% of qualifying expenditures
(
.
)
.
=
6895 $
6896 $
30% X from
(
.
)
.
Tax credit is lesser of amount in 6896 or
6894 $
+
$
$ 30,000
6897
from
.....................................................
.
=
$
Ontario Book Publishing Tax Credit
6894
+ 6897
6900
Transfer to 196 of the CT23
Eng 0940B (2014/05)
© Queen's Printer for Ontario, 2014
Disponible en français
Ontario Book Publishing Tax
Ministry of Finance
Corporations Tax
Credit (OBPTC) Claim
33 King Street West
PO Box 620
Oshawa ON L1H 8E9
Corporation’s Legal Name
Claim for taxation year (year, month,
day):
From:
Ontario Corporations Tax Account No. (MOF)
To:
Qualifying Expenditures
1. Advances to author
.
Amount of non-refundable monetary advances made to author ........................................
+
$
6860
2. Technical Expenditures (includes only expenditures for which
the activity was carried out primarily in Ontario)
.
+
(A) Salaries and Wages for editing, design and project management
6865 $
.
+
(B) Freelance fees relating to editing, design and research for book
6867 $
(C) Amounts for artwork, set-up and typesetting.......................
.
+
6869 $
.................... =
.
.
Subtotal
+
$
6865 + 6867 + 6869
$
6871
3. Printing, Assembly and Binding Expenditures
Includes only expenditures for printing, assembly and
binding if the activity is carried out primarily in Ontario.
.
.
Expenditures
...............................................
= +
$
X 50% =
$
6874
4. Marketing expenditures
(includes marketing expenditures
incurred up to 12 months after the publication date of book).
(A) (1) Expenditures for book promotional tours of author
+
.
6876 $
(excluding costs for meals and entertainment)
(2) Expenditures for meals and entertainment of author
.
+
.
on promotional tour $
X 50% =
6877 $
(B) (1) Salaries and wages of employees relating to the
+
.
marketing of the book .............................................
6879 $
(2) Other amounts (excluding salaries and wages of
employees) incurred for the promoting and marketing
+
.
of copies of book .................................................
6881 $
.......... =
.
Subtotal
.
= +
$
6876 + 6877 + 6879 + 6881
6883
$
............................................................. = +
6860 + 6871 + 6874 + 6883
$
.
Quality Expenditures
6885
Deduct: Government Assistance in respect to expenditures
(includes amounts received, receivable and any amounts
........................................................
that the publisher is entitled to or expected to receive)
.
$
6887
Subtotal
.
.................................................................................. = +
$
6885
6887
6889
...............................................................
.
$
Deduct: Qualifying expenditures previously claimed
6890
.
.................................................... = –
$
Total Qualifying expenditures eligible for credit
6889
6890
6891
Tax Credit Claim Amount
(A) Credit on Pre-May 3, 2000 Eligible Expenditures
.
6892 $
Total Eligible expenditures made before May 3, 2000
30% of qualifying expenditures
(
.
)
.
=
6892 $
6893 $
30% X from
.............................................................
.
+
$
Tax credit is lesser of amount in 6893 or $ 10,000
6894
(B) Credit on Post-May 2, 2000 Eligible Expenditures
.
6895 $
Total Eligible expenditures made before May 2, 2000
30% of qualifying expenditures
(
.
)
.
=
6895 $
6896 $
30% X from
(
.
)
.
Tax credit is lesser of amount in 6896 or
6894 $
+
$
$ 30,000
6897
from
.....................................................
.
=
$
Ontario Book Publishing Tax Credit
6894
+ 6897
6900
Transfer to 196 of the CT23
Eng 0940B (2014/05)
© Queen's Printer for Ontario, 2014
Disponible en français