Ontario specialty types

Any corporation carrying on business in Ontario through a permanent establishment must file Schedule 524, Ontario Specialty Types, to identify its specialty type if:

• its tax year includes January 1, 2009;
• the tax year is the first year after incorporation or an amalgamation; or
• there is a change to the specialty type.

File Schedule 524 with your T2 return.

Forms and publications

• Schedule 524, Ontario Specialty Types
• T2 Corporation Income Tax Return

Government partners

• Ontario (Ministry of Revenue)