hordruma/ontario_laws_and_regs huggingface dataset:
PART V.1 DEBT RETIREMENT CHARGE
Refund of overpayment
85.16 (1) If it is established in a manner described in subsection (2) that a person has paid more than the person is required to pay as or on account of the debt retirement charge under this Part, the amount of the overpayment shall be refunded together with interest calculated at the prescribed rate and in the prescribed manner from the date on which the overpayment arose.  2000, c. 42, s. 27. Same (2) An overpayment may be established as a consequence of an assessment or reassessment under this Part or as a consequence of a final decision of a court in proceedings commenced as a result of an appeal under this Part.  2000, c. 42, s. 27. Refund by the Financial Corporation (3) The Financial Corporation shall refund the amount described in subsection (1) to the person described in that subsection.  2002, c. 22, s. 62. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002 2002, c. 22, s. 62
- 01/05/2002 Objections and Appeals
PART V.1 DEBT RETIREMENT CHARGE
Objections and appeals
85.17 (1) Any of the following persons may object to, or appeal from, an assessment or a reassessment made under this Part, a statement of disallowance given under this Part or a penalty imposed under this Part: 1. A collector. 2. A user. 3. An individual against whom an assessment has been made under section 85.10.  2000, c. 42, s. 27. Same (2) Sections 24 to 30 of the Retail Sales Tax Act apply, with necessary modifications, with respect to objections and appeals under this section.  2000, c. 42, s. 27; 2011, c. 9, Sched. 12, s. 1. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002 2011, c. 9, Sched. 12, s. 1 - 12/05/2011 Collection of Amounts Owing
PART V.1 DEBT RETIREMENT CHARGE
Funds held in trust
85.18 (1) An amount collectable or collected by a collector as a debt retirement charge or on account of such a charge shall be deemed, despite any security interest in the amount, (a) to be held in trust for the Financial Corporation; (b) to be held separate and apart from the collector’s property; and (c) to be held separate and apart from property held by any secured creditor that, but for any security interest, would be the collector’s property.  2000, c. 42, s. 27. Same (2) Section 22 of the Retail Sales Tax Act applies, with necessary modifications, with respect to an amount described in subsection (1).  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART V.1 DEBT RETIREMENT CHARGE
Method of collection
85.19 Any amount payable to the Financial Corporation under this Part that remains unpaid after it becomes due and payable may be collected by the Minister of Finance on behalf of the Financial Corporation and, for that purpose, sections 23 and 36, subsections 37 (1), (1.1) and (2) and sections 37.1, 38 and 39 of the Retail Sales Tax Act apply, with necessary modifications.  2000, c. 42, s. 27; 2011, c. 9, Sched. 12, s. 2. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002 2011, c. 9, Sched. 12, s. 2 - 12/05/2011 Offences
PART V.1 DEBT RETIREMENT CHARGE
Offence, directors of a corporation
85.21 (1) Any officer, director or agent of a corporation or any other person who directs, authorizes, assents to, acquiesces in or participates in an action or omission by the corporation that is an offence under this Part is guilty of an offence.  2000, c. 42, s. 27. Penalty upon conviction (2) A person convicted of an offence under subsection (1) is liable to the penalty provided for the offence by the corporation, whether or not the corporation has been prosecuted for or convicted of the offence.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART V.1 DEBT RETIREMENT CHARGE
Offence, confidentiality
85.22 Every person who contravenes subsection 85.29 (1), (2), (5) or (6) is guilty of an offence and on conviction is liable to a fine of not more than $2,000.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART V.1 DEBT RETIREMENT CHARGE
Offences, false statements, etc., and fraud
85.23 (1) Every person who engages in any of the following acts or omissions is guilty of an offence: 1. Making, participating in, assenting to or acquiescing in the making of a false or deceptive statement in a return, statement or other document or in an answer required or submitted under this Part. 2. Destroying, altering, mutilating, hiding or otherwise disposing of information or records of a user or collector, for the purpose of evading payment of an amount under this Part. 3. Making, assenting to or acquiescing in the making of a false or deceptive entry of a material particular in a record of a user or collector. 4. Omitting to make or assenting to or acquiescing in the omission of an entry of a material particular in a record of a user or collector. 5. For the purpose of evading a payment under this Part, destroying, altering or otherwise causing a meter to inaccurately measure the consumption of electricity or to cease measuring the consumption of electricity or replacing a meter with another meter that is calculated to mislead. 6. Wilfully evading or attempting to evade, in any manner, payment of an amount under this Part or compliance with an obligation under this Part.  2000, c. 42, s. 27. Penalty upon conviction (2) A person convicted of an offence under subsection (1) is liable to either or both of the following penalties in addition to any other penalty imposed under this Part: 1. A fine in an amount that is, i. not less than the greater of $1,000 and 50 per cent of the amount that should have been remitted or that the person sought to evade, and ii. not more than the greater of $1,000 and double the amount that should have been remitted or that the person sought to evade. 2. Imprisonment for a term of not more than two years.  2000, c. 42, s. 27. Offence, obtaining refund or rebate by fraud (3) Every person who, by deceit, falsehood or any other fraudulent means, obtains or attempts to obtain a refund or rebate under this Part to which the person is not entitled is guilty of an offence and, on conviction, is liable to either or both of the following penalties: 1. A fine of not less than $500 and not more than double the amount of the refund or rebate sought. 2. Imprisonment for a term of not more than two years.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART V.1 DEBT RETIREMENT CHARGE
General offence
85.24 Every person who contravenes, by any act or omission, a requirement imposed under this Part is guilty of an offence and, on conviction, is liable, where no other penalty is provided for the offence, to a fine of not less than $50 and not more than $5,000.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART V.1 DEBT RETIREMENT CHARGE
Imprisonment, failure to pay fine
85.25 If a fine is imposed on an individual under section 85.20, 85.21, 85.22, 85.23 or 85.24 as a result of his or her conviction of an offence under this Part, a sentence of imprisonment for not more than one year in default of payment of the fine may also be imposed on the individual.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART V.1 DEBT RETIREMENT CHARGE
Limitation period and onus of proof
85.26 (1) A proceeding to prosecute an offence under this Part must be commenced within six years after the date on which the matter of the offence arose.  2000, c. 42, s. 27. Onus of proof (2) In a prosecution for a failure to pay, collect or remit a debt retirement charge, as the case may be, the accused has the onus of proving that the debt retirement charge was paid, collected or remitted.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART V.1 DEBT RETIREMENT CHARGE
Payment of fines
85.27 Fines imposed under sections 85.20, 85.21, 85.22, 85.23 and 85.24 are payable to the Minister of Finance on behalf of the Crown in right of Ontario.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002 Administration
PART V.1 DEBT RETIREMENT CHARGE
Inspection
85.28 (1) The Minister of Finance may appoint one or more inspectors who are authorized to exercise any of the powers and perform any of the duties of a person authorized by the Minister of Finance under subsection 31 (1) of the Retail Sales Tax Act for any purpose related to the administration and enforcement of this Part.  2000, c. 42, s. 27. Same (2) Subsections 31 (1), (2), (2.1) and (2.2) of the Retail Sales Tax Act
apply, with necessary modifications, with respect to the administration and enforcement of this Part.  2000, c. 42, s. 27; 2011, c. 9, Sched. 12, s. 3. Interference with inspection (3) No person shall prevent or interfere with, or attempt to prevent or interfere with, an inspector doing anything that he or she is authorized to do under this section.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002 2011, c. 9, Sched. 12, s. 3 - 12/05/2011
PART V.1 DEBT RETIREMENT CHARGE
Confidentiality
85.29 (1) Except as authorized by this section, no person employed by the Government of Ontario shall, (a) knowingly communicate or knowingly allow to be communicated to any person any information obtained by or on behalf of the Minister of Finance for the purposes of this Part; or (b) knowingly allow any person to inspect or have access to any record or thing obtained by or on behalf of the Minister of Finance for the purposes of this Part.  2000, c. 42, s. 27. Testimony (2) No person employed by the Government of Ontario shall be required, in connection with any legal proceedings, (a) to give evidence relating to any information obtained by or on behalf of the Minister of Finance for the purposes of this Part; or (b) to produce any record or thing obtained by or on behalf of the Minister of Finance for the purposes of this Part.  2000, c. 42, s. 27. Exception (3) Subsections (1) and (2) do not apply in respect of, (a) criminal proceedings under an Act of the Parliament of Canada; (b) proceedings in respect of the trial of any person for an offence under an Act of the Legislature; or (c) proceedings relating to the collection of the debt retirement charge under this Part.  2000, c. 42, s. 27. Communication (4) A person employed by the Government of Ontario may, in the course of duties in connection with the administration or enforcement of this Part, (a) communicate or allow to be communicated to another person employed by the Government of Ontario in the administration or enforcement of any law, information obtained by or on behalf of the Minister of Finance for the purposes of this Part; and (b) allow another person employed by the Government of Ontario in the administration or enforcement of any law, to inspect or have access to any record or thing obtained by or on behalf of the Minister of Finance for the purposes of this Part.  2000, c. 42, s. 27. Reciprocal communication (5) A person who receives information or obtains access to any record or thing under subsection (4) has a duty to communicate or furnish to the Minister of Finance on a reciprocal basis any information, record or thing obtained by the person that affects the administration or enforcement of this Part.  2000, c. 42, s. 27. Use of information (6) Any information, record or thing communicated or furnished under this Part may be used only for the administration or enforcement of this Part or an Act that is administered or enforced by the person receiving the information, record or thing.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART V.1 DEBT RETIREMENT CHARGE
Methods of giving notice
85.30 (1) When the Minister of Finance is required under this Part to give a person a document or to give notice to a person, he or she may do so by sending the document or notice by prepaid mail to the person at the person’s last known address or by serving the document or notice on the person.  2000, c. 42, s. 27. Same, partnership (2) If the document or notice is to be given to a partnership, the document or notice may be sent to or served on a partner, manager, agent or representative of the partnership.  2000, c. 42, s. 27. Same, corporation (3) If the document or notice is to be given to a corporation, the document or notice may be sent to or served on the president, secretary or another director or on a manager, agent or representative of the corporation.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART V.1 DEBT RETIREMENT CHARGE
Proof of compliance
85.31 (1) An affidavit of the Minister of Finance, a person employed in the Ministry of Finance or a person employed by the Financial Corporation about whether this Part has, or has not, been complied with is proof in the absence of evidence to the contrary of the facts set out in the affidavit, without proof of the signature or office of the person making the affidavit.  2000, c. 42, s. 27. Status (2) An affidavit described in subsection (1) may be introduced into evidence without notice, despite section 35 of the Evidence Act.  2000, c. 42, s. 27. Right to cross-examine (3) A party against whom an affidavit described in subsection (1) is adduced may, with the leave of the court, require the deponent to attend court to be cross-examined.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART V.1 DEBT RETIREMENT CHARGE
Evidence re collectors
85.32 (1) A copy of a person’s application for registration as a collector that is filed with the Minister of Finance under this Part is proof, in the absence of evidence to the contrary, that the person is a collector and is required to remit to the Minister of Finance the debt retirement charge under this Part.  2000, c. 42, s. 27. Same (2) Subject to subsection (4), if a collector is described as a partnership on an application for registration as a collector that is filed with the Minister of Finance under this Part, a copy of the application is proof, in the absence of evidence to the contrary, that the persons named in it are members of the partnership.  2000, c. 42, s. 27. Same (3) Subject to subsection (4), a copy of a return filed by a person or a partnership as a collector is proof, in the absence of evidence to the contrary, that the person or partnership collected the debt retirement charge specified in the return.  2000, c. 42, s. 27. Certification (4) The copy of the application or return must be certified by an official of the Ministry of Finance who has access to the records that are maintained by the Ministry of Finance about the collector, and it may be a copy of an application or return made electronically and reproduced from original data stored electronically.  2000, c. 42, s. 27. Evidence re self-generating users (5) Subsections (1), (2) and (4) apply, with necessary modifications, with respect to applications and returns of a self-generating user.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART V.1 DEBT RETIREMENT CHARGE
Evidence re other documents
85.33 (1) For any purpose relating to the administration or enforcement of this Part, the Minister of Finance or a person authorized by him or her may reproduce from original data stored electronically any document previously issued under this Part or any information previously submitted in any form by a collector or a self-generating user, and the reproduction is admissible in evidence and has the same probative force as the original document or information would have had if it had been proved in the ordinary way.  2000, c. 42, s. 27. Same (2) If a book, record or other document is examined or produced under section 85.28 (inspection), the person by whom it is examined or to whom it is produced may make (or cause to be made) one or more copies of it, and a document purporting to be certified by the person to be a copy made under the authority of this subsection is admissible in evidence and has the same probative force as the original document would have had if it had been proved in the ordinary way.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART V.1 DEBT RETIREMENT CHARGE
Affidavits, etc.
85.34 (1) Any of the following documents may be sworn by any person who has authority to administer an oath or any person authorized for the purposes of this section by the Lieutenant Governor in Council: 1. A declaration or affidavit relating to a return made under this Part. 2. A statement of information given under section 85.28 (inspection).  2000, c. 42, s. 27. Same (2) A person authorized for the purposes of this section by the Lieutenant Governor in Council shall not charge a fee for swearing a document described in subsection (1).  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART V.1 DEBT RETIREMENT CHARGE
Forms
85.35 The Minister of Finance may approve the use of forms for any purpose of this Part and the forms may provide for such information to be furnished as the Minister of Finance may require.  2000, c. 42, s. 27. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 27
- 01/01/2002
PART VI SPECIAL PAYMENTS
Payments in lieu of federal corporate tax
89 (1) If Hydro One Inc., a subsidiary of Hydro One Inc., Ontario Power Generation Inc. or a subsidiary of Ontario Power Generation Inc. is exempt under subsection 149 (1) of the Income Tax Act
(Canada) from the payment of tax under that Act, it shall pay to the Financial Corporation in respect of each taxation year an amount equal to the amount of the tax that it would be liable to pay under that Act if it were a corporation to which that subsection did not apply.  1998, c. 15, Sched. A, s. 89 (1); 2002, c. 1, Sched. A, s. 15 (1); 2007, c. 7, Sched. 12, s. 2. Corridor land (1.1) The amount payable under subsection (1) by a person or entity from whom corridor land is transferred by section 114.2 shall be determined, for the taxation year in which the transfer occurs and for subsequent taxation years, as if the transfer did not occur.  2002, c. 1, Sched. A, s. 15 (2). Payments to Minister of Finance (2) After Part V is repealed under section 84.1, all payments required by this section shall be paid to the Minister of Finance, instead of to the Financial Corporation.  1998, c. 15, Sched. A, s. 89 (2); 2000, c. 42, s. 31. Commencement of new taxation year (3) A corporation that is required to make payments under this section shall be deemed, for the purposes of this section, to commence a new taxation year on the day this section comes into force.  1998, c. 15, Sched. A, s. 89 (3). Section Amendments with date in force (d/m/y) 2000, c. 42, s. 31
- 21/12/2000 2002, c. 1, Sched. A, s. 15 (1, 2) - 27/06/2002 2007, c. 7, Sched. 12, s. 2 - 01/01/2008
PART VI SPECIAL PAYMENTS
Payments in lieu of provincial corporate tax
90 (1) If Hydro One Inc., a subsidiary of Hydro One Inc., Ontario Power Generation Inc. or a subsidiary of Ontario Power Generation Inc. is exempt under subsection 57 (1) of the Corporations Tax Act from the payment of tax under that Act for a taxation year that ends before January 1, 2009, it shall pay to the Financial Corporation in respect of each taxation year ending before that day an amount equal to the total amount of tax that it would be liable to pay under Parts II, II.1 and III of that Act for that year if it were a corporation to which that subsection did not apply.  2007, c. 7, Sched. 12, s. 3 (3). Same (1.0.1) If Hydro One Inc., a subsidiary of Hydro One Inc., Ontario Power Generation Inc. or a subsidiary of Ontario Power Generation Inc. is exempt under subsection 27 (2) of the Taxation Act, 2007 from the payment of tax under that Act for a taxation year that ends after December 31, 2008, it shall pay to the Financial Corporation in respect of each taxation year ending after that day an amount equal to the total amount of tax that it would be liable to pay under Divisions B, C and E of Part III of that Act for the taxation year if it were a corporation to which that subsection did not apply.  2007, c. 7, Sched. 12, s. 3 (3). Corridor land (1.1) The amount payable under subsection (1) by a person or entity from whom corridor land is transferred by section 114.2 shall be determined, for the taxation year in which the transfer occurs and for subsequent taxation years, as if the transfer did not occur.  2002, c. 1, Sched. A, s. 16 (2). Payments to Minister of Finance (2) After Part V is repealed under section 84.1, all payments required by this section shall be paid to the Minister of Finance, instead of to the Financial Corporation.  1998, c. 15, Sched. A, s. 90 (2); 2000, c. 42, s. 32. Commencement of new taxation year (3) A corporation that is required to make payments under this section shall be deemed, for the purposes of this section, to commence a new taxation year on the day this section comes into force.  1998, c. 15, Sched. A, s. 90 (3). Section Amendments with date in force (d/m/y) 2000, c. 42, s. 32
- 21/12/2000 2002, c. 1, Sched. A, s. 16 (1, 2) - 27/06/2002 2004, c. 16, Sched. D, Table - 01/01/2004 2007, c. 7, Sched. 12, s. 3 (3) - 01/01/2008 CTS 17 OC 08 - 1
PART VI SPECIAL PAYMENTS
Other payments
91 (1) If Hydro One Inc., a subsidiary of Hydro One Inc., Ontario Power Generation Inc. or a subsidiary of Ontario Power Generation Inc. is exempt under subsection 149 (1) of the Income Tax Act
(Canada) from the payment of tax under that Act, the Lieutenant Governor in Council may from time to time order it to pay to the Financial Corporation an amount specified by the Lieutenant Governor in Council.  1998, c. 15, Sched. A, s. 91 (1); 2002, c. 1, Sched. A, s. 17 (1). Restriction (2) No payment may be required under subsection (1) if the payment would impair the ability of Hydro One Inc., a subsidiary of Hydro One Inc., Ontario Power Generation Inc. or a subsidiary of Ontario Power Generation Inc. to meet its financial liabilities or obligations as they come due or to fulfil its contractual commitments.  1998, c. 15, Sched. A, s. 91 (2); 2002, c. 1, Sched. A, s. 17 (2). Payments to Minister of Finance (3) After Part V is repealed under section 84.1, any order made under this section shall require payments to the Minister of Finance, instead of to the Financial Corporation.  1998, c. 15, Sched. A, s. 91 (3); 2000, c. 42, s. 33. Section Amendments with date in force (d/m/y) 2000, c. 42, s. 33
- 21/12/2000 2002, c. 1, Sched. A, s. 17 (1, 2) - 27/06/2002