13 (1) If a person fails to make a return or a remittance as required under this Act or if the person’s returns are not substantiated by the person’s records, the Minister may make an assessment of the amount of tax collected by the person as agent for the Minister or the tax payable by the person, for which the person has not accounted, and the amount shall be deemed to be the tax collected or the tax payable, as the case may be.  1991, c. 49, s. 15 (1). Same (2) The Minister may, at any time the Minister considers reasonable, assess against any person any tax collectable, collected or payable by the person or any penalty that the Minister may assess under this Act against the person.  1998, c. 30, s. 26 (1); 2001, c. 23, s. 96 (1). Same (2.1) The Minister may, at any time the Minister considers reasonable, send a notice of assessment of a tax or a penalty assessed by the Minister under this Act against a person and the person shall transmit the amount assessed forthwith to the Minister.  1998, c. 30, s. 26 (1). Assessment on inspection (3) Where it appears from an inspection, audit or examination of the books of account, records or documents of any collector, distributor, importer, registered consumer, interjurisdictional carrier or purchaser that this Act or the regulations have not been complied with, the person making the inspection, audit or examination shall calculate the tax collected or payable in such manner and form and by such procedure as the Minister considers adequate and expedient, and the Minister shall assess the amount of tax collected or payable.  R.S.O. 1990, c. F.35, s. 13 (3); 1998, c. 30, s. 26 (2). Same, manufacturers (3.1) Where it appears from an inspection, audit or examination of the books of account, records or documents of any manufacturer that this Act or the regulations have not been complied with, the Minister may assess a penalty against the manufacturer in an amount equal to the tax that would be payable under this Act on the volume of fuel that the manufacturer failed to report, calculated as if that fuel were clear fuel received or used by a purchaser liable to pay tax under clause 2 (1) (b).  2002, c. 22, s. 81 (1). Assessment for dye costs (4) The Minister may at any time the Minister considers reasonable assess against a collector or distributor the costs of any dye provided in accordance with this Act or the regulations for which the collector or distributor cannot account when required to do so and for any dye which is misused by reason of its mixture with fuel in quantities other than the quantities established by the Minister.  R.S.O. 1990, c. F.35, s. 13 (4); 1998, c. 30, s. 26 (3, 4). Assessment re amounts held in trust (4.1) The Minister may assess the amount that a person is responsible to pay under subsection 3.6.1 (6) and the assessed amount shall be deemed to be tax collectable or collected, as the case may be, by the person.  2001, c. 23, s. 96 (2). Penalty for excess losses (4.2) Every person who has excess unverifiable losses, determined in accordance with the regulations, shall pay a penalty, when assessed therefor, equal to the tax that would have been collectable by the person if the quantity of fuel that exceeds the prescribed threshold for an unverifiable loss had been sold to a purchaser liable to pay tax under this Act.  2001, c. 23, s. 96 (2). Penalty for failure to collect tax (5) The Minister may assess a penalty against every person who fails to collect tax that the person is responsible to collect under this Act or the regulations equal to, (a)  the amount that the person failed to collect; and (b)  an additional amount equal to 10 per cent of the amount referred to in clause (a).  1994, c. 18, s. 2 (15). Note:  Subsection 13 (5) applies with respect to any failure to collect tax required to be collected on or after February 1, 1995.  See:  1994, c. 18, s. 2 (29). (5.1) Repealed:  2002, c. 22, s. 81 (2). Deemed tax (5.2) A debt due to the Crown under section 8.1 of the Financial Administration Act in respect of a payment or remittance under this Act shall be deemed, when the Minister so assesses, to be tax payable under this Act by the person from whom the payment or remittance is payable, and may be collected and enforced as tax under this Act, except that section 14 does not apply.  1994, c. 18, s. 2 (16). Erroneous refunds (6) The Minister may assess under this section any person who has received a refund under this Act or the regulations and who is not entitled to such refund, and such assessment shall be for the amount of the refund to which the person is not entitled and interest thereon at the prescribed rate from the date of payment of the erroneous refund, and shall be accompanied by a brief statement in writing of the grounds upon which the person assessed is claimed not to be entitled to the amount claimed in the assessment.  R.S.O. 1990, c. F.35, s. 13 (6); 1991, c. 49, s. 15 (2). Disallowance of refund (7) Where a person has, in accordance with this Act and the regulations, applied for or taken a refund under this Act or the regulations, and the claim is in whole or in part refused, the Minister shall cause to be served on such person a statement of disallowance in such form as the Minister shall approve, and the statement shall specify the amount of the disallowance and the reasons therefor.  R.S.O. 1990, c. F.35, s. 13 (7); 1997, c. 19, s. 7 (4). Notice of assessment (8) A statement under subsection (7) or a notice of assessment made under this section may be served by sending such statement or notice by prepaid mail to the person whose claim is refused or against whom an assessment is made under this section, as the case may be, at the person’s last known address or by personal service.  R.S.O. 1990, c. F.35, s. 13 (8). Payment of tax and penalty assessed (9) Any person assessed shall pay to the Minister the amount assessed whether or not an objection to or appeal from the assessment is outstanding.  1994, c. 18, s. 2 (17). Assessment (10) The Minister may assess tax payable or any penalty under this section within four years from the date the tax becomes payable.  1998, c. 30, s. 26 (5). Same (10.1) Despite subsection (10), the Minister may assess tax payable or a penalty under this section at any time the Minister considers reasonable if the Minister establishes that, in making a return or in supplying or omitting to disclose information in respect of tax under the Act, the person has made a misrepresentation that is attributable to neglect, carelessness or wilful default or has committed a fraud.  1998, c. 30, s. 26 (5). Exception, waiver of limitation (10.2) Despite subsection (10), the Minister may assess or reassess a person at any time if the person has filed with the Minister a waiver in a form approved by the Minister before the expiry of the time provided in that subsection.  2004, c. 31, Sched. 15, s. 5. Revocation of waiver (10.3) If a person files a waiver under subsection (10.2), the person may file a notice of revocation of the waiver in a form approved by the Minister.  2004, c. 31, Sched. 15, s. 5. Effect of revocation (10.4) If a person files a notice of revocation of the waiver under subsection (10.3), the Minister shall not issue an assessment or reassessment under subsection (10) in reliance on the waiver more than one year after the date on which the notice of revocation is filed.  2004, c. 31, Sched. 15, s. 5. Waiver, transitional (10.5) Despite subsection (10), if, before December 16, 2004, a person provided the Minister with a written waiver of the time limit, the Minister may assess or reassess the person at any time in respect of the period to which the waiver applies, and subsections (10.3) and (10.4) apply with necessary modifications in respect of the waiver.  2005, c. 31, Sched. 7, s. 6. Assessment conclusive (11) Subject to being vacated or varied on an objection or appeal, a statement or assessment under this section shall be deemed to be valid and binding and the amount assessed in any such assessment shall, for the purposes of the collection or recovery thereof, be deemed to be tax owing under this Act and be conclusively established as a debt owing to Her Majesty the Queen in right of Ontario.  R.S.O. 1990, c. F.35, s. 13 (11). Notice of assessment (12) The Minister may, at any time the Minister considers reasonable, assess an interjurisdictional carrier, who has failed or refused to maintain adequate books of account as required by this Act and the regulations, the tax payable under this Act by the interjurisdictional carrier and, for the purpose of such assessment, the Minister may, (a)  deem the interjurisdictional carrier’s interjurisdictional vehicles or fleet of interjurisdictional vehicles to have travelled a distance equal to 1.7 kilometres for each litre of fuel consumed by the vehicles or fleet of vehicles; or (b)  reduce the interjurisdictional carrier’s reported kilometres per litre by 20 per cent. 2023, c. 8, Sched. 3, s. 2. Section Amendments with date in force (d/m/y) 1991, c. 49, s. 15 (1-3) - 01/01/1992; 1994, c. 18, s. 2 (15) - 01/02/1995; 1994, c. 18, s. 2 (16, 17) - 23/06/1994; 1997, c. 19, s. 7 (4) - 10/10/1997; 1998, c. 30, s. 26 (1-3, 5) - 18/12/1998; 1998, c. 30, s. 26 (4) - 01/01/1999 2001, c. 23, s. 96 (1, 2) - 05/12/2001 2002, c. 22, s. 81 (1, 2) - 01/07/2003 2004, c. 31, Sched. 15, s. 5 - 16/12/2004 2005, c. 31, Sched. 7, s. 6 - 16/12/2004 2023, c. 8, Sched. 3, s. 2 - 18/05/2023