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. 142. Section Amendments with date in force (d/m/y) 2001, c. 23, s. 142 - 05/12/2001
7.2 (1) The Minister may assess a penalty against a designated collector who fails to comply with any condition or restriction attached to the designated collector’s designation under subsection 5.1 (1) and the amount of the penalty is not more than $5,000 for each day the failure continues.  2004, c. 31, Sched. 21, s. 12. Failure to provide security (2) The Minister may assess a penalty against a designated collector who fails to provide security as required under subsection 5.1 (3) and the amount of the penalty is not more than $5,000 for each day the failure continues.  2004, c. 31, Sched. 21, s. 12. Failure to collect tax (3) The Minister may assess a penalty against a designated collector who fails to collect tax as required by subsection 5.2 (1), and the amount of the penalty is 110 per cent of the amount that the designated collector failed to collect.  2004, c. 31, Sched. 21, s. 12. Right to sue (4) If a designated collector pays a penalty under subsection (3) in respect of tax that the designated collector failed to collect from a person who was liable to pay the tax, the designated collector may sue the person in order to recover the amount of the tax.  2004, c. 31, Sched. 21, s. 12. Failure to remit tax (5) The Minister may assess a penalty against a designated collector who fails to remit tax as required by subsection 5.2 (2), and the amount of the penalty is 10 per cent of the amount that the designated collector failed to remit.  2004, c. 31, Sched. 21, s. 12. Failure to provide information (6) The Minister may assess a penalty against a designated collector who, in the Minister’s opinion, fails to provide the information required by subsection 5.2 (3) in accordance with the requirements imposed under that subsection and the amount of the penalty is $10,000 for each day that the failure continues.  2004, c. 31, Sched. 21, s. 12. Failure to comply with guidelines (7) The Minister may assess a penalty against a designated collector who, in the Minister’s opinion, fails to comply with the guidelines under subsection 5.2 (4) and the amount of the penalty is not more than $5,000 for each day the failure continues.  2004, c. 31, Sched. 21, s. 12. Failure to file a return (8) The Minister may assess a penalty against a designated collector who fails to file a return under subsection 5.3 (2) at the time or in the manner required by the Minister or fails to include in a return filed under that subsection any information required by the Minister and the amount of the penalty is $10,000 for each day that the failure continues.  2004, c. 31, Sched. 21, s. 12. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 21, s. 12 - 16/12/2004
9.3 (1) Every person required by section 5 to make a statement or affidavit or to deliver a return shall keep at their place of residence in Ontario or at their principal place of business in Ontario such documents, records and accounts in such form and containing such information as will enable an accurate determination of the taxes payable under this Act.  2004, c. 31, Sched. 21, s. 16. Same, designated collectors (2) Every designated collector shall keep at the designated collector’s principal place of business in Ontario documents, records and accounts in such form and containing such information as will enable an accurate determination of the taxes collectable, collected and remitted under this Act.  2004, c. 31, Sched. 21, s. 16. Same (3) Every designated collector shall keep at the designated collector’s principal place of business in Ontario documents, records and accounts in such form and containing such information as will enable the verification of information that the designated collector is required under subsection 5.2 (3) to give to the Minister.  2004, c. 31, Sched. 21, s. 16. Duration (4) A person required to keep documents, records and accounts shall do so for a period of seven years after the date on which the conveyance to which they relate is registered or the information to which they relate is given to the Minister, as the case may be, unless written permission for earlier disposal is received from the Minister.  2004, c. 31, Sched. 21, s. 16. Section Amendments with date in force (d/m/y) 2004, c. 31, Sched. 21, s. 16 - 16/12/2004