30 (1) Every person who fails to deliver a return in respect of 2003 or a previous year at the time and in the manner required by this Act or the regulations shall pay a penalty, when assessed therefor, equal to 5 per cent of the amount determined under subsection 7 (1) to be the excess amount in respect of the year as of the date on which the return was required to be delivered, before taking into consideration the penalty imposed under this subsection, if the excess amount as of that date is at least $1,000.  2004, c. 31, Sched. 12, s. 5; 2012, c. 8, Sched. 13, s. 4. Same, return 2004 and subsequent years (1.1) Subject to subsection (1.3), every person who fails to deliver a return in respect of 2004 or a subsequent year at the time and in the manner required by this Act or the regulations shall pay a penalty, when assessed therefor, in the amount calculated using the formula, (0.05 × D) + M (0.01 × D) in which, “D” is the amount, if any, that is determined under subsection 7 (1) to be the excess amount in respect of the year as of the date on which the return was required to be delivered, before taking into consideration the penalty imposed under this subsection, and “M” is the number of complete months, not exceeding 12, from the date on which the return was required to be delivered to the date on which it is delivered, if the amount of “D” is at least $1,000. 2004, c. 31, Sched. 12, s. 5. Repeated failures to deliver a return (1.2) Subject to subsection (1.3), every person who fails to deliver a return in respect of 2004 or a subsequent year at the time and in the manner required by this Act or the regulations and who has received a demand for the return under subsection 5 (1.0.1) is liable to a penalty determined in accordance with the following formula, instead of a penalty under subsection (1.1), if, on or before the day on which the tax to which the return relates is assessed, a penalty was assessed against the person under subsection (1) or (1.1) or this subsection in respect of a return required to be delivered under this Act for any of the three previous years: (0.10 × D) + MM (0.02 × D) in which, “D” has the same meaning as in subsection (1.1), and “MM” is the number of complete months, not exceeding 20, from the date on which the return was required to be delivered to the date on which it is delivered, if the amount of “D” is at least $1,000. 2004, c. 31, Sched. 12, s. 5. Exception (1.3) Subsections (1.1) and (1.2) do not apply, (a) to an employer referred to in clause 3 (2) (b), if the total Ontario remuneration for the year was paid by the employer during May 2004 or an earlier month; (b) to an employer who ceased to have a permanent establishment in Ontario on or before May 18, 2004; or (c) to a person who is required to deliver a return under subsection 5 (7), if the taxpayer for whom the person is required to deliver the return became bankrupt on or before May 18, 2004.  2004, c. 31, Sched. 12, s. 5. Same (1.4) Subsection (1) applies, with necessary modifications, to a person described in subsection (1.3) if the person fails to deliver a return in respect of 2004 at the time and in the manner required by this Act or the regulations.  2004, c. 31, Sched. 12, s. 5. Penalty, failure to deliver statement (2) Every person who fails to deliver a statement at the time and in the manner required by this Act or the regulations shall pay a penalty when assessed therefor equal to 5 per cent of the instalment or portion of the instalment required to be accounted for on the statement that was unpaid on the date the statement was required to be delivered, if the instalment or portion is at least $1,000.  1994, c. 8, s. 29. Exception (2.1) Subsection (2) does not apply to an employer for a year beginning before January 1, 2022 if the employer’s total Ontario remuneration for the prior year was $600,000 or less.  2001, c. 23, s. 84; 2021, c. 40, Sched. 8, s. 2 (1). Exception, 2022 and subsequent years (2.1.1) Subsection (2) does not apply to an employer for a year ending after December 31, 2021, if the employer’s total Ontario remuneration for the prior year was $1,200,000 or less. 2021, c. 40, Sched. 8, s. 2 (2). Same (2.2) If an employer, (a) was formed in a year as a result of an amalgamation under section 87 of the Income Tax Act (Canada); (b) was formed and acquired property in the year as a result of a qualifying exchange under section 132.2 of the Income Tax Act
(Canada); or (c) was formed and acquired in the year all or substantially all of the property of a transferor in a transfer to which subsection 85 (1) or (2) or 97 (2) of the Income Tax Act (Canada) applies, the total Ontario remuneration paid by the employer for the year shall be determined, for the purposes of subsection (2.1), by multiplying the total Ontario remuneration paid by the employer for the year by the ratio of 365 to the number of days in the year.  2002, c. 22, s. 67. Same (2.3) Subsection (2.1) does not apply to the following employers for a particular year beginning before January 1, 2022 if the condition specified with respect to the employer is satisfied: 1. An employer that was formed in the year as a result of an amalgamation under section 87 of the Income Tax Act (Canada), if the total Ontario remuneration for the prior year of at least one of the predecessor corporations that amalgamated to form the employer in that year was more than $600,000. 2. An employer that acquired property in the year in the course of a winding-up to which subsection 88 (1) or (2) of the Income Tax Act (Canada) applies, if the total Ontario remuneration for the prior year of the corporation that transferred the property to the employer in the year in the course of the winding-up was more than $600,000. 3. An employer that acquired property in the year as a result of a qualifying exchange under section 132.2 of the Income Tax Act
(Canada), if the total Ontario remuneration for the prior year of the corporation or trust that disposed of the property to the employer in the year was more than $600,000. 4. An employer that acquired in the year all or substantially all of the property of a transferor in a transfer to which subsection 85 (1) or (2) or 97 (2) of the Income Tax Act (Canada) applies, if the total Ontario remuneration for the prior year of the transferor was more than $600,000.  2002, c. 22, s. 67; 2021, c. 40, Sched. 8, s. 2 (3). Same, 2022 and subsequent years (2.3.1) Subsection (2.1.1) does not apply to the following employers for a particular year ending after December 31, 2021, if the condition specified with respect to the employer is satisfied: 1. An employer that was formed in the year as a result of an amalgamation under section 87 of the Income Tax Act (Canada), if the total Ontario remuneration for the prior year of at least one of the predecessor corporations that amalgamated to form the employer in that year was more than $1,200,000. 2. An employer that acquired property in the year in the course of a winding-up to which subsection 88 (1) or (2) of the Income Tax Act (Canada) applies, if the total Ontario remuneration for the prior year of the corporation that transferred the property to the employer in the year in the course of the winding-up was more than $1,200,000. 3. An employer that acquired property in the year as a result of a qualifying exchange under section 132.2 of the Income Tax Act (Canada), if the total Ontario remuneration for the prior year of the corporation or trust that disposed of the property to the employer in the year was more than $1,200,000. 4. An employer that acquired in the year all or substantially all of the property of a transferor in a transfer to which subsection 85 (1) or (2) or 97 (2) of the Income Tax Act
(Canada) applies, if the total Ontario remuneration for the prior year of the transferor was more than $1,200,000. 2021, c. 40, Sched. 8, s. 2 (4). Failure to complete (3) Every person who fails to complete the information required on a return, statement or other document required to be filed under the Act is liable to a penalty when assessed therefor equal to, (a) in the case of a return or statement, the greater of 1 per cent of the tax or the instalment or portion of the instalment to which the return or statement relates, or $50, up to a maximum of $200; or (b) in the case of any other document, $50.  1994, c. 8, s. 28. False statements (4) Where a taxpayer or a person acting or purporting to act on behalf of a taxpayer, knowingly, or in circumstances amounting to gross negligence in the carrying out of any duty or obligation imposed by or under this Act, makes or participates in, assents to or acquiesces in the making of an incorrect statement or an omission in a return, certificate or other document delivered or made under this Act or the regulations, the taxpayer is liable to a penalty when assessed therefor of 25 per cent of the amount, if any, by which, (a) the tax for the year that would be payable under this Act if the amount on which the tax for the year had been computed included any amount that was not included by reason of the incorrect statement or omission, exceeds, (b) the tax for the year that would have been payable by the taxpayer under this Act had the tax payable for the year been calculated on the basis of the information provided in the return, certificate or other document, as the case may be.  1994, c. 8, s. 28. Section Amendments with date in force (d/m/y) 1994, c. 8, s. 28 - 01/01/1993; 1994, c. 8, s. 29 - 01/01/1994; 1996, c. 29, s. 7 (1, 2) - 01/01/1997 2001, c. 23, s. 84 - 01/01/2000 2002, c. 22, s. 67 - 01/01/2000 2004, c. 31, Sched. 12, s. 5 - 16/12/2004 2012, c. 8, Sched. 13, s. 4 - 20/06/2012 2021, c. 40, Sched. 8, s. 2 (1-4) - 09/12/2021 Offence, returns and records