Commercial Rent Tax (CRT) Returns

Documents on this page are provided in pdf format.

Filing Due Dates

Annual returns are due on June 20 each year. Quarterly returns are due on September 20, December 20, and March 20 each year.

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CR-Q Quarterly Returns

• CR-Q3 2020-21 Commercial Rent Tax 3rd Quarter Return
  (applicable for the tax period December 1, 2020 to February 28, 2021)
  Download Instructions
  File online with e-Services
• CR-Q2 2020-21 Commercial Rent Tax 2nd Quarter Return
  (applicable for the tax period September 1, 2020 to November 30, 2020 only)
  Download Instructions
  File online with e-Services
• CR-Q1 2020-21 Commercial Rent Tax 1st Quarter Return
  (applicable for the tax period June 1, 2020 to August 31, 2020 only)
  Download Instructions
  File online with e-Services

CR-A Annual Return

Use the form below if you have three or less premises/subtenants or make copies of page 2 to report additional premises/subtenants. If you wish to report more than three premises / subtenants and choose to use a spreadsheet, you must complete page 1 of the CR-A form and use the Finance Supplemental Excel Spreadsheet below.

• CR-A 2020-21 Commercial Rent Tax Annual Return
  (applicable for the tax period June 1, 2020 to May 31, 2021 only)
  Download Instructions
  File online with e-Services
• Finance Supplemental Excel Spreadsheet (Annual Reporting)
  (to report more than 3 (three) premises or multiple subtenants)
  Note: If reporting multiple subtenants for any one premises, attach a separate excel spreadsheet with the following information – premises number, subtenant name and EIN or SSN, and rental income amount. Aggregate the rental income and enter on the applicable row 21. Add this multiple subtenant attachment to your paper filings.

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Archived Commercial Rent Tax Annual Returns (by Tax Year)