hordruma/ontario_laws_and_regs huggingface dataset:
Regulations
21. (1) The Lieutenant Governor in Council may make regulations, (a) authorizing or requiring the Deputy Minister of Revenue or any officer of the Ministry to exercise any power or perform any duty conferred or imposed upon the Minister by this Act or the regulations; (b) defining any word or expression used in this Act that has not already been expressly defined in this Act; (c) prescribing the rate of interest payable under this Act or the regulations, or a formula for computing that rate, and the method of calculating that interest; (d) providing for the rebate of tax in whole or in part owing to special circumstances, and prescribing the conditions under which the rebates may be made and the payment of interest to persons to whom any rebate of tax is made; (e) providing for limiting the amount of tax payable under this Act in special circumstances where inconvenience or hardship might otherwise result; (f) prescribing additional classes of land to be included in the definition of “commercial property”; (g) exempting commercial properties and commercial parking lots from the tax imposed by this Act. R.S.O. 1990, c. C.16, s. 21 (1). Regulations by Minister (2) The Minister may make regulations prescribing any form that is required by this Act or the regulations or that will assist in the administration of this Act, and prescribing how and by whom any form shall be completed and what information it shall contain. R.S.O. 1990, c. C.16, s. 21 (2). Retroactivity (3) A regulation made under this Act is, if it so provides, effective with reference to a period before it was filed. R.S.O. 1990, c. C.16, s. 21 (3). ______________ Français