11 (1) Where any person fails to make a return or remittance as required under this Act or the regulations or if the person’s returns are not substantiated by the person’s records, the Minister may make an assessment of the tax collectable by such person or of the tax, interest or penalty payable by such person, as the case may be, for which the person has not accounted and serve notice of the assessment on the person.  R.S.O. 1990, c. G.5, s. 11 (1). Disallowance of refund (2) Where a person has, in accordance with this Act and the regulations, applied for or taken a refund and the claim is in whole or in part refused, the Minister shall cause to be served on the person a statement of disallowance in the form approved by the Minister and the statement shall specify the amount of the refund disallowed and the reasons therefor.  R.S.O. 1990, c. G.5, s. 11 (2); 1997, c. 19, s. 8 (2). Remittance of tax assessed or refund disallowed (3) A notice of assessment under subsection (1) or a statement of disallowance under subsection (2) may be served by sending the notice or statement by prepaid mail to the person against whom the assessment is made or whose claim is refused, as the case may be, at the person’s last known address or by serving such notice or statement personally and the person who was assessed or whose refund was refused shall, within thirty days of the mailing or personal service of the notice of assessment or statement of disallowance, transmit the amount of the assessment or of the refund refused to the Minister.  R.S.O. 1990, c. G.5, s. 11 (3); 1994, c. 18, s. 3 (9). Remittance forthwith (4) Where the Minister has assessed tax under subsection (1) or has disallowed a refund under subsection (2), the notice of assessment or statement of disallowance referred to in subsection (3) may provide that the amount owing is payable forthwith.  R.S.O. 1990, c. G.5, s. 11 (4). Assessment (5) The Minister may assess or reassess tax payable by a purchaser or an interjurisdictional carrier or any penalty that the Minister may assess against any person under the Act within four years after the date on which the tax becomes payable.  1998, c. 30, s. 44 (1). Same (5.1) Despite subsection (5), the Minister may assess or reassess tax payable or a penalty described in that subsection 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 purchaser or interjurisdictional carrier has made a misrepresentation that is attributable to neglect, carelessness or wilful default or has committed a fraud.  1998, c. 30, s. 44 (2). Exception, waiver of limitation (5.1.1) Despite subsection (5), 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 subsection (5).  2004, c. 31, Sched. 16, s. 5. Revocation of waiver (5.1.2) If a person files a waiver under subsection (5.1.1), the person may file a notice of revocation of the waiver in a form approved by the Minister.  2004, c. 31, Sched. 16, s. 5. Effect of revocation (5.1.3) If a person files a notice of revocation of the waiver under subsection (5.1.2), the Minister shall not issue an assessment or reassessment under subsection (5) in reliance on the waiver more than one year after the date on which the notice of revocation is filed.  2004, c. 31, Sched. 16, s. 5. Waiver, transitional (5.1.4) Despite subsection (5), 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 (5.1.2) and (5.1.3) apply with necessary modifications in respect of the waiver.  2005, c. 31, Sched. 8, s. 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 transmittal shall be deemed, when the Minister so assesses, to be a tax payable under this Act by the person from whom the payment or transmittal is payable, and may be collected and enforced as tax under this Act, except that sections 13 and 14 do not apply.  1994, c. 18, s. 3 (12). Assessment on inspection (6) Where it appears from an inspection, audit or examination of the books of account, records or documents of any collector, wholesaler, importer, exporter, interjurisdictional transporter, retailer, interjurisdictional carrier, purchaser or person liable to pay tax under subsection 2 (4.1) or (4.2) that this Act or the regulations have not been complied with, the person making the inspection, audit or examination shall calculate the tax collectable 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 the tax collectable or of the tax, interest or penalty payable, as the case may be.  1996, c. 10, s. 11 (3); 2019, c. 15, Sched. 14, s. 3. Same, manufacturers (6.0.1) 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 on the volume of gasoline, propane or aviation fuel that the manufacturer has failed to report, calculated as if the volume of gasoline, propane or aviation fuel had been purchased by, delivered to or used by a purchaser liable to pay tax under section 2.  2002, c. 22, s. 90 (1). Assessment re amounts held in trust (6.1) The Minister may assess the amount that a person is responsible to pay under subsection 18 (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. 111 (1). Notice of assessment under this section (7) The Minister shall send by mail or by registered mail or deliver by personal service a notice of the assessment made under this section to the person so assessed, at the person’s latest known address, or where the person has more than one address, one of which is in Ontario, the notice shall be sent to the person’s address in Ontario, and the notice may provide that the amount owing is payable forthwith.  R.S.O. 1990, c. G.5, s. 11 (7); 1992, c. 9, s. 7 (3); 1994, c. 18, s. 3 (13); 2001, c. 23, s. 111 (2). Penalty for excess losses (7.1) 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 gasoline 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. 111 (3). Continuation of liability for tax (8) Liability for tax imposed by this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.  R.S.O. 1990, c. G.5, s. 11 (8). Minister not bound by returns (9) The Minister is not bound by a return or information delivered by or on behalf of any person under this Act and may, despite any return or information delivered or if no return or information has been delivered, assess the tax payable under this Act.  R.S.O. 1990, c. G.5, s. 11 (9). Assessment valid and binding (10) Subject to being vacated or varied on an objection or appeal and subject to any re-assessment, an assessment or disallowance under this section shall be deemed to be valid and binding, despite any error, defect or omission therein or in any proceeding under this Act related thereto and, for the purposes of collection or recovery, the amount assessed shall be deemed to be tax owing under this Act and be conclusively established as a debt owing to Her Majesty in right of Ontario.  1992, c. 9, s. 7 (4). Idem (11) The amount of any assessment or disallowance of a refund is payable within the time required by the notice of assessment or statement of disallowance whether or not an objection or appeal from the assessment or statement of disallowance is outstanding.  R.S.O. 1990, c. G.5, s. 11 (11). Assessment re refund (12) The Minister may assess under this section any person who has received a refund under this Act or the regulations to which the person is not entitled.  1992, c. 9, s. 7 (5). Amount of assessment for refund (13) An assessment under subsection (12) shall be for the amount of the refund to which the person was not entitled and interest thereon at the prescribed rate from the date of payment of the refund.  1992, c. 9, s. 7 (5). Statement of ground of assessment for refund (14) An assessment under subsection (12) shall be accompanied by a brief statement in writing of the ground upon which the person is not entitled to the amount specified in the assessment.  1992, c. 9, s. 7 (5). Penalty for failure to collect tax (15) The Minister may assess a penalty against any person who fails to collect tax that they are 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. 3 (14). Note: Subsection 11 (15), as re-enacted by the Statutes of Ontario, 1994, chapter 18, subsection 3 (14), applies with respect to any failure to collect tax required to be collected on or after February 1, 1995.  See:  1994, c. 18, s. 3 (25). Assessment of penalties (15.1) The Minister may, at any time the Minister considers reasonable, assess against any person any penalty that the Minister may assess under this Act against the person.  2002, c. 22, s. 90 (2). Limitation (16) The Minister shall not assess a penalty under subsection (15) with respect to tax that should have been collected more than four years before the date of the proposed assessment.  1992, c. 9, s. 7 (5); 1998, c. 30, s. 44 (3). Idem (17) Despite subsection (16), the Minister may make an assessment under subsection (15) at any time if the Minister establishes that the collector, or any person on behalf of the collector, has made a misrepresentation that is attributable to neglect, carelessness or wilful default, or has committed fraud, in making a return or in supplying or omitting to disclose information in respect of the tax.  1992, c. 9, s. 7 (5). Assessment — interjurisdictional carriers (18) 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 by the interjurisdictional carrier under this Act and, for the purposes of such assessment, the Minister may, (a)  deem the interjurisdictional carrier’s qualified motor vehicles or fleet of qualified motor vehicles to have travelled a distance equal to 1.7 kilometres for each litre of gasoline or for each litre of propane consumed by the qualified motor vehicle or fleet of qualified motor vehicles; or (b)  reduce the interjurisdictional carrier’s reported kilometres per litre by 20 per cent. 2023, c. 8, Sched. 4, s. 5. Section Amendments with date in force (d/m/y) 1992, c. 9, s. 7 (3-5) - 1/01/1992; 1994, c. 18, s. 3 (9, 12, 13) - 23/06/1994; 1994, c. 18, s. 3 (14) - 1/02/1995; 1996, c. 10, s. 11 (3, 4) - 1/01/1997; 1997, c. 19, s. 8 (2) - 10/10/1997; 1998, c. 30, s. 44 (1-3) - 18/12/1998 2001, c. 23, s. 111 (1-3) - 5/12/2001 2002, c. 22, s. 90 (1, 2) - 1/07/2003 2004, c. 31, Sched. 16, s. 5 - 16/12/2004 2005, c. 31, Sched. 8, s. 2 - 16/12/2004 2019, c. 15, Sched. 14, s. 3 - 01/01/2020 2023, c. 8, Sched. 4, s. 5 - 18/05/2023