hordruma/ontario_laws_and_regs huggingface dataset:
1.1 No person otherwise subject to tax under this Act is exempt therefrom by reason of an exemption granted to the person, or to or in respect of the personal or real property of the person, by or under any other Act, unless the other Act expressly mentions this Act.  2001, c. 23, s. 90. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 90 - 05/12/2001
12 (1) If the Minister, in order to assess the tax collectable or payable by any person under this Act or for any other purpose, desires any information or additional information, or a return from any person who has not made a return or a complete or sufficient return, the Minister may, by registered letter, demand from such person or from the president, manager, secretary, or any director, agent or representative of any person, such information, additional information or return, and the person upon whom the demand is made shall deliver to the Minister the information, additional information or return within the time specified in the registered letter.  R.S.O. 1990, c. F.35, s. 12 (1). Production of letters, accounts, etc. (2) The Minister may, by registered letter, require the production under oath or otherwise by any manufacturer, collector, distributor, importer, registered consumer, interjurisdictional carrier, registered dyer, exporter, interjurisdictional transporter or purchaser, or by the president, manager, secretary, or any director, agent or representative of any of them, or by any person, partnership or trust who has been, is or may become indebted to such manufacturer, collector, distributor, importer, registered consumer, interjurisdictional carrier, registered dyer, exporter, interjurisdictional transporter or purchaser, or by any partner, agent or official of any such person, partnership or trust, of any letters, accounts, invoices, statements or other documents.  R.S.O. 1990, c. F.35, s. 12 (2); 1991, c. 49, s. 14; 1998, c. 30, s. 25; 2002, c. 22, s. 80. Deemed receipt of registered letter (2.1) A registered letter sent to a person or entity under subsection (1) or (2) is deemed to have been received on the fifth day after the day of mailing unless the person or entity establishes that, although acting in good faith, the person or entity did not receive it or did not receive it until a later date.  2011, c. 9, Sched. 16, s. 1. Records to be kept (3) If a person fails or refuses to keep adequate books of account for the purpose of ascertaining the amount of tax payable by the person or payable and collectable by the person, as the case may be, the Minister may require such person to keep such records and accounts as the Minister specifies for such length of time as the Minister requires.  R.S.O. 1990, c. F.35, s. 12 (3). Penalty (4) For every default in complying with subsection (1), (2) or (3), the person in default is guilty of an offence and on conviction is liable to a fine of $50 for each day during which the default continues.  R.S.O. 1990, c. F.35, s. 12 (4). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 14 - 01/01/1992; 1998, c. 30, s. 25 - 18/12/1998 2002, c. 22, s. 80 - 01/07/2003 2011, c. 9, Sched. 16, s. 1 - 12/05/2011